CFR›Title 26›Chapter I›Part 601›26 CFR Part 601 Subpart D Citation26 CFR Part 601 Subpart DContainsSection § 601.401CorpusDaily eCFRDisplayed edition2026-08-05Last updated2026-08-05 Subpart D—Provisions Special to Certain Employment Taxes Sections § 601.401 § 601.401 Employment taxes. Authority5 U.S.C. 301 and 552. Subpart I also issued under 39 U.S.C. 3220.Source32 FR 15990, Nov. 22, 1967, unless otherwise noted.