26 CFR 31.3306(c)(5)-1T - Family employment (temporary).

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There are 12 Updates appearing in the Federal Register for 26 CFR Part 31. View below or at eCFR (GPOAccess)
§ 31.3306(c)(5)-1T Family employment (temporary).
(a) [Reserved] For further guidance,see§ 31.3306(c)(5)-1(a).
(b) [Reserved] For further guidance,see§ 31.3306(c)(5)-1(b)
(c) Services performed in the employ of a corporation are not within the exception, except as provided in paragraph (d) of this section. Services performed in the employ of a partnership are not within the exception unless the requisite family relationship exists between the employee and each of the partners comprising the partnership.
(d) A disregarded entity that is treated as a corporation under§ 301.7701-2(c)(2)(iv)(B) of this chapter (Procedure and Administration Regulations) shall not be treated as a corporation for purposes of applying section 3306(c)(5). For purposes of applying section 3306(c)(5), the owner of the disregarded entity will be treated as the employer.
(e) Paragraphs (c) and (d) of this section apply with respect to wages paid on or after November 1, 2011. However, taxpayers may apply paragraphs (c)and (d) of this section to wages paid on or after January 1, 2009.
(f) Expiration date. The applicability of paragraphs (c) and (d) of this section expires on or before [October 31, 2014].
[T.D. 9554, 76 FR 67365, Nov. 1, 2011]

Title 26 published on 2013-04-01.

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.

  • 2014-10-27; vol. 79 # 207 - Monday, October 27, 2014
    1. 79 FR 63811 - Removal of the Qualified Payment Card Agent Program
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      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      These regulations are effective October 27, 2014.
      26 CFR Parts 31 and 301

Title 26 published on 2013-04-01

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

  • 2015-03-04; vol. 80 # 42 - Wednesday, March 4, 2015
    1. 80 FR 11600 - Information Returns; Winnings From Bingo, Keno, and Slot Machines
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      DEPARTMENT OF TREASURY, Internal Revenue Service
      Notice of proposed rulemaking and notice of public hearing.
      Written or electronic comments must be received by June 2, 2015. Outlines of topics to be discussed at the public hearing scheduled for June 17, 2015 at 10 a.m. must be received by June 2, 2015.
      26 CFR Parts 1 and 31