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

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  1. Subpart A—Introduction (§§ 31.0-1 - 31.0-4)
  2. Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) (§§ 31.3101-1 - 31.3134-1)
  3. Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) (§§ 31.3201-1 - 31.3231(e)-2)
  4. Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) (§§ 31.3301-1 - 31.3308-1)
  5. Subpart E—Collection of Income Tax at Source (§§ 31.3401(a)-1 - 31.3406(j)-1)
  6. Subpart F—General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954) (§§ 31.3501(a)-1T - 31.3511-1)
  7. Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) (§§ 31.6001-1 - 31.7805-1)
Authority:
26 U.S.C. 7805.

Section 31.3111-6 also issued under secs. 7001 and 7003, Public Law 116-127, 134 Stat. 178, and sec. 2301, Public Law 116-136, 134 Stat. 281.

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 31.3131-1 also issued under 26 U.S.C. 3131(g).

Section 31.3132-1 also issued under 26 U.S.C. 3132(g).

Section 31.3134-1 also issued under 26 U.S.C. 3134(m)(3).

Section 31.3221-5 also issued under secs. 7001 and 7003, Public Law 116-127, 134 Stat. 178, and sec. 2301, Public Law 116-136, 134 Stat. 281.

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 also issued under 26 U.S.C. 3402(i) and (m).

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).

Section 31.3405(a)-1 also issued under 26 U.S.C. 3405(a)(4).

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 31.3511-1 is also issued under 26 U.S.C. 3511(h).

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.

Section 31.6051-3 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 31.6302-2, 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.