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The employee tax attaches at the time that the wages are received by the employee. For provisions relating to the time of such receipt, see § 31.3121(a)-2.
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.
§ 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
§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons
§ 7701 - Definitions
§ 7805 - Rules and regulations
98 Stat. 1052
Title 26 published on 2015-04-01
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 31 after this date.
This document contains proposed regulations that reflect the holdings of Obergefell v. Hodges, 576 U.S. __, 135 S. Ct. 2584 (2015), Windsor v. United States, 570 U.S. __, 133 S. Ct. 2675 (2013), and Revenue Ruling 2013-17 (2013-38 IRB 201), and that define terms in the Internal Revenue Code (Code) describing the marital status of taxpayers. The proposed regulations primarily affect married couples, employers, sponsors and administrators of employee benefit plans, and executors. This document invites comments from the public regarding these proposed regulations.