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CFR › Title 26 › Chapter I › Subchapter C › Part 31

26 CFR 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

There are 2 Updates appearing in the Federal Register for 26 CFR 31. Select the tab below to view, or View eCFR (GPOAccess)
Authority: 26 U.S.C. 7805. Sections 31.3121(a)-1, 31.3121(a)-3, 31.3231(e)-1, 31.3231(e)-3, 31.3306(b)-1, 31.3306(b)-2, 31.3401(a)-1, and 31.3401(a)-4 also issued under 26 U.S.C. 62. Section 31.3121(b)(7)-2 also issued under 26 U.S.C. 3121(b)(7)(F). Section 31.3121(b)(19)-1 also issued under 26 U.S.C. 7701(b)(11). Section 31.3306(c)(18)-1 also issued under 26 U.S.C. 7701(b)(11). Section 31.3401(a)(6)-1 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6). Section 31.3402(f)(1)-1 also issued under 26 U.S.C. 3402(m). Section 31.3402(f)(5)-1 also issued under 26 U.S.C. 3402 (i) and (m). Section 31.3402(f)(5)-1T also issued under 26 U.S.C. 3402 (i) and (m). Section 31.3402(n)-1 also issued under 26 U.S.C. 6001, 6011 and 6364. Section 31.3402(r)-1 also issued under 26 U.S.C. 3402(p) and (r). Sections 31.3406(a)-1 through 31.3406(i)-1 also issued under 26 U.S.C.3406(i). Section 31.3406(j)-1 also issued under 26 U.S.C. 3406(i). Section 31.6011(a)-3A is also issued under the authority of 26 U.S.C. 6011. Section 31.6011(a)-4 also issued under 26 U.S.C. 6011. Section 31.6051-1 also issued under 26 U.S.C. 6051. Section 31.6051-2 also issued under 26 U.S.C. 6051. Sections 31.6053-3 (b)(5), (h) and (j)(9) and 31.6053-4 are also issued under sec. 1072 of Pub. L. 98-369, 98 Stat. 1052; and 26 U.S.C. 6001. Sections 31.6053-3T and 31.6053-4T are also issued under sec. 1072 of Pub. L. 98-369, 98 Stat. 1052; and 26 U.S.C. 6001. Section 31.6060-1 also issued under 26 U.S.C. 6060(a). Section 31.6071(a)-1 also issued under 26 U.S.C.6071. Section 31.6071(a)-1A is also issued under the authority of 26 U.S.C. 6071. Section 31.6081-1 also issued under 26 U.S.C. 6081. Section 31.6109-2 also issued under 26 U.S.C. 6109(a). Section 31.6205-2 is also issued under 26 U.S.C. 6205(a)(1). Section 31.6302-1 also issued under 26 U.S.C. 6302(a) and (h). Section 31.6302-1T also issued under 26 U.S.C. 6302(a) and (h). Section 31.6302-2, 31.6302-3, and 31.6302-4 also issued under 26 U.S.C. 6302(a) and (h). Section 31.6302(c)-2A also issued under 26 U.S.C. 6157(d) and 6302(a) and (h). Section 31.6302(c)-3 also issued under 26 U.S.C. 6302(a) and (h). Section 31.6695-1 also issued under 26 U.S.C. 6695(b).
Source: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

Title 26 published on 2012-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2012-04-25; vol. 77 # 80 - Wednesday, April 25, 2012
    1. 77 FR 24611 - Removal of Regulations Requiring 3% Withholding by Government Entities
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective on April 25, 2012. Applicability Date: For dates of applicability, see §§ 31.6011(a)-4(d) and 31.6302-1(n).
      26 CFR Part 31

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC : Title 26 - INTERNAL REVENUE CODE

§ 62 - Adjusted gross income defined

§ 1441 - Withholding of tax on nonresident aliens

§ 3121 - Definitions

§ 3401 - Definitions

§ 3402 - Income tax collected at source

§ 3406 - Backup withholding

§ 6001 - Notice or regulations requiring records, statements, and special returns

§ 6011 - General requirement of return, statement, or list

§ 6051 - Receipts for employees

§ 6060 - Information returns of tax return preparers

§ 6071 - Time for filing returns and other documents

§ 6081 - Extension of time for filing returns

§ 6109 - Identifying numbers

§ 6157 - Payment of Federal unemployment tax on quarterly or other time period basis

§ 6205 - Special rules applicable to certain employment taxes

§ 6302 - Mode or time of collection

26 USC § 6361 to 6365 - Repealed.

§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons

§ 7701 - Definitions

Statutes at Large

98 Stat. 1052

Title 26 published on 2012-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 31 after this date.

  • 2012-04-25; vol. 77 # 80 - Wednesday, April 25, 2012
    1. 77 FR 24611 - Removal of Regulations Requiring 3% Withholding by Government Entities
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective on April 25, 2012. Applicability Date: For dates of applicability, see §§ 31.6011(a)-4(d) and 31.6302-1(n).
      26 CFR Part 31