CFR›Title 26›Chapter I›Part 601›Subpart D ContainsSection 601.401CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart D—Provisions Special to Certain Employment Taxes Sections 601.401 § 601.401 Employment taxes. Previous B Subpart B—Rulings and Other Specific Matters Next E Subpart E—Conference and Practice Requirements