View all text of Subchapter A [§ 6201 - § 6207]
§ 6205. Special rules applicable to certain employment taxes
(a) Adjustment of tax
(1) General rule
(2) United States as employer
(3) Guam or American Samoa as employer
(4) District of Columbia as employer
(5) States and political subdivisions as employer
(b) Underpayments
(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 86–778, title I, § 103(r)(1), Sept. 13, 1960, 74 Stat. 940; Pub. L. 89–97, title III, § 317(d), July 30, 1965, 79 Stat. 389; Pub. L. 94–455, title XIX, § 1906(a)(13), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 99–272, title XIII, § 13205(a)(2)(D), Apr. 7, 1986, 100 Stat. 315.)