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

  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 - 31.3134-1T)
  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 31.3111-6T also issued under sec. 7001 and sec. 7003 of the Families First Coronavirus Response Act of 2020 and sec. 2301 of the Coronavirus Aid, Relief, and Economic Security Act of 2020.

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

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

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

Section 31.3221-5T also issued under sec. 7001 and sec. 7003 of the Families First Coronavirus Response Act of 2020 and sec. 2301 of the Coronavirus Aid, Relief, and Economic Security Act of 2020.

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.

The following state regulations pages link to this page.