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How Assessments for Underpayments of Contributions Are Made—for Wages Paid Prior to 1987

How Assessments for Underpayments of Contributions Are Made—for Wages Paid Prior to 1987

ContainsSections 404.1285–404.1289
CorpusDaily eCFR
Displayed edition2026-04-24
Last updated2026-04-24

Sections

Section numbering in the official eCFR can be non-consecutive. Omitted section numbers are not treated here as reserved unless the source explicitly labels them that way.