26 CFR 31, Subpart G - Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
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- § 31.6001-1 — Records in general.
- § 31.6001-2 — Additional records under Federal Insurance Contributions Act.
- § 31.6001-3 — Additional records under Railroad Retirement Tax Act.
- § 31.6001-4 — Additional records under Federal Unemployment Tax Act.
- § 31.6001-5 — Additional records in connection with collection of income tax at source on wages.
- § 31.6001-6 — Notice by district director requiring returns, statements, or the keeping of records.
- § 31.6011 (a)-10 — Instructions to forms may waive filing requirement in case of no liability tax returns.
- § 31.6011(a)-1 — Returns under Federal Insurance Contributions Act.
- § 31.6011(a)-1T — Returns under Federal Insurance Contributions Act (temporary).
- § 31.6011(a)-2 — Returns under Railroad Retirement Tax Act.
- § 31.6011(a)-3 — Returns under Federal Unemployment Tax Act.
- § 31.6011(a)-3A — Returns of the railroad unemployment repayment tax.
- § 31.6011(a)-4 — Returns of income tax withheld.
- § 31.6011(a)-4T — Returns of income tax withheld (temporary).
- § 31.6011(a)-5 — Monthly returns.
- § 31.6011(a)-6 — Final returns.
- § 31.6011(a)-7 — Execution of returns.
- § 31.6011(a)-8 — Composite return in lieu of specified form.
- § 31.6011(a)-9 — Instructions to forms control as to which form is to be used.
- § 31.6011(b)-1 — Employers' identification numbers.
- § 31.6011(b)-2 — Employees' account numbers.
- § 31.6011-4 — Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 31.6051-1 — Statements for employees.
- § 31.6051-2 — Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.
- § 31.6051-3 — Statements required in case of sick pay paid by third parties.
- § 31.6051-4 — Statement required in case of backup withholding.
- § 31.6053-1 — Report of tips by employee to employer.
- § 31.6053-2 — Employer statement of uncollected employee tax.
- § 31.6053-3 — Reporting by certain large food or beverage establishments with respect to tips.
- § 31.6053-4 — Substantiation requirements for tipped employees.
- § 31.6060-1 — Reporting requirements for tax return preparers.
- § 31.6061-1 — Signing of returns.
- § 31.6065(a)-1 — Verification of returns or other documents.
- § 31.6071(a)-1 — Time for filing returns and other documents.
- § 31.6071(a)-1A — Time for filing returns with respect to the railroad unemployment repayment tax.
- § 31.6081(a)-1 — Extensions of time for filing returns and other documents.
- § 31.6091-1 — Place for filing returns.
- § 31.6101-1 — Period covered by returns.
- § 31.6107-1 — Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- § 31.6109-1 — Supplying of identifying numbers.
- § 31.6109-2 — Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 31.6151-1 — Time for paying tax.
- § 31.6157-1 — Cross reference.
- § 31.6161(a)(1)-1 — Extensions of time for paying tax.
- § 31.6205-1 — Adjustments of underpayments.
- § 31.6205-2 — Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State and local government employees.
- § 31.6302(b)-1 — Method of collection.
- § 31.6302(c)-1 — Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993.
- § 31.6302(c)-2 — Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.
- § 31.6302(c)-3 — Deposit rules for taxes under the Federal Unemployment Tax Act.
- § 31.6302(c)-4 — Cross references.
- § 31.6302-0 — Table of Contents.
- § 31.6302-0T — Table of contents (temporary).
- § 31.6302-1 — Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
- § 31.6302-1T — Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after December 31, 1992 (temporary).
- § 31.6302-2 — Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
- § 31.6302-3 — Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992.
- § 31.6302-4 — Deposit rules for withheld income taxes attributable to nonpayroll payments.
- § 31.6361-1 — Collection and administration of qualified State individual income taxes.
- § 31.6402(a)-1 — Credits or refunds.
- § 31.6402(a)-2 — Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
- § 31.6402(a)-3 — Refund of Federal unemployment tax.
- § 31.6404(a)-1 — Abatements.
- § 31.6413(a)-1 — Repayment or reimbursement by employer of tax erroneously collected from employee.
- § 31.6413(a)-2 — Adjustments of overpayments.
- § 31.6413(a)-3 — Repayment by payor of tax erroneously collected from payee.
- § 31.6413(b)-1 — Overpayments of certain employment taxes.
- § 31.6413(c)-1 — Special refunds.
- § 31.6414-1 — Credit or refund of income tax withheld from wages.
- § 31.6652(c)-1 — Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.
- § 31.6674-1 — Penalties for fraudulent statement or failure to furnish statement.
- § 31.6682-1 — False information with respect to withholding.
- § 31.6694-1 — Section 6694 penalties applicable to tax return preparer.
- § 31.6694-2 — Penalties for understatement due to an unreasonable position.
- § 31.6694-3 — Penalty for understatement due to willful, reckless, or intentional conduct.
- § 31.6694-4 — Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 31.6695-1 — Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 31.6696-1 — Claims for credit or refund by tax return preparers.
- § 31.7701-1 — Tax return preparer.
- § 31.7805-1 — Promulgation of regulations.
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.
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.
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.
