26 CFR 31, Subpart D - Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
- § 31.3301-1 — Persons liable for tax.
- § 31.3301-2 — Measure of tax.
- § 31.3301-3 — Rate and computation of tax.
- § 31.3301-4 — When wages are paid.
- § 31.3302(a)-1 — Credit against tax for contributions paid.
- § 31.3302(a)-2 — Refund of State contributions.
- § 31.3302(a)-3 — Proof of credit under section 3302(a).
- § 31.3302(b)-1 — Additional credit against tax.
- § 31.3302(b)-2 — Proof of additional credit under section 3302(b).
- § 31.3302(c)-1 — Limit on total credits.
- § 31.3302(d)-1 — Definitions and special rules relating to limit on total credits.
- § 31.3302(e)-1 — Successor employer.
- § 31.3306(a)-1 — Who are employers.
- § 31.3306(b)(1)-1 — $3,000 limitation.
- § 31.3306(b)(2)-1 — Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.
- § 31.3306(b)(3)-1 — Retirement payments.
- § 31.3306(b)(4)-1 — Payments on account of sickness or accident disability, or medical or hospitalization expenses.
- § 31.3306(b)(5)-1 — Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- § 31.3306(b)(6)-1 — Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
- § 31.3306(b)(7)-1 — Payments other than in cash for service not in the course of employer's trade or business.
- § 31.3306(b)(8)-1 — Payments to employees for non-work periods.
- § 31.3306(b)(9)-1 — Moving expenses.
- § 31.3306(b)(10)-1 — Payments under certain employers' plans after retirement, disability, or death.
- § 31.3306(b)(13)-1 — Payments or benefits under a qualified educational assistance program.
- § 31.3306(b)-1 — Wages.
- § 31.3306(b)-1T — Question and answer relating to the definition of wages in section 3306(b) (Temporary).
- § 31.3306(b)-2 — Reimbursement and other expense allowance amounts.
- § 31.3306(c)(1)-1 — Agricultural labor.
- § 31.3306(c)(2)-1 — Domestic service.
- § 31.3306(c)(3)-1 — Services not in the course of employer's trade or business.
- § 31.3306(c)(4)-1 — Services on or in connection with a non-American vessel or aircraft.
- § 31.3306(c)(5)-1 — Family employment.
- § 31.3306(c)(6)-1 — Services in employ of United States or instrumentality thereof.
- § 31.3306(c)(7)-1 — Services in employ of States or their political subdivisions or instrumentalities.
- § 31.3306(c)(8)-1 — Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
- § 31.3306(c)(9)-1 — Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.
- § 31.3306(c)(10)-1 — Services in the employ of certain organizations exempt from income tax.
- § 31.3306(c)(10)-2 — Services of student in employ of school, college, or university.
- § 31.3306(c)(10)-3 — Services before 1962 in employ of certain employees' beneficiary associations.
- § 31.3306(c)(11)-1 — Services in employ of foreign government.
- § 31.3306(c)(12)-1 — Services in employ of wholly owned instrumentality of foreign government.
- § 31.3306(c)(13)-1 — Services of student nurse or hospital intern.
- § 31.3306(c)(14)-1 — Services of insurance agent or solicitor.
- § 31.3306(c)(15)-1 — Services in delivery or distribution of newspapers, shopping news, or magazines.
- § 31.3306(c)(16)-1 — Services in employ of international organization.
- § 31.3306(c)(17)-1 — Fishing services.
- § 31.3306(c)(18)-1 — Services of certain nonresident aliens.
- § 31.3306(c)-1 — Employment; services performed before 1955.
- § 31.3306(c)-2 — Employment; services performed after 1954.
- § 31.3306(c)-3 — Employment; excepted services in general.
- § 31.3306(d)-1 — Included and excluded service.
- § 31.3306(i)-1 — Who are employees.
- § 31.3306(j)-1 — State, United States, and citizen.
- § 31.3306(k)-1 — Agricultural labor.
- § 31.3306(m)-1 — American vessel and aircraft.
- § 31.3306(n)-1 — Services on American vessel whose business is conducted by general agent of Secretary of Commerce.
- § 31.3306(p)-1 — Employees of related corporations.
- § 31.3306(r)(2)-1 — Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- § 31.3307-1 — Deductions by an employer from remuneration of an employee.
- § 31.3308-1 — Instrumentalities of the United States specifically exempted from tax imposed by section 3301.
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.
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.
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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.
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.
