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

SUBPART A — Introduction (§§ 31.0-1 - 31.0-4)
SUBPART B — Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) (§§ 31.3101-1 - 31.3127-1T)
SUBPART C — Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) (§§ 31.3201-1 - 31.3231(e)-2)
SUBPART D — Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) (§§ 31.3301-1 - 31.3308-1)
SUBPART E — Collection of Income Tax at Source (§§ 31.3401(a)(1)-1 - 31.3406-0)
SUBPART F — General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954) (§§ 31.3501(a)-1T - 31.3507-2)
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:

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 31.3306(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(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).

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 31.6011(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.

Sections 31.6053-3 (b)(5), (h) and (j)(9) and 31.6053-4 are also issued under sec. 1072 ofPub. 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 ofPub. 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.

Title 26 published on 2015-04-01.

No entries appear in the Federal Register after this date, for 26 CFR Part 31.

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.

United States Code

U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 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

§ 6364

§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons

§ 7701 - Definitions

§ 7805 - Rules and regulations

Statutes at Large

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.

2015-10-23; vol. 80 # 205 - Friday, October 23, 2015

80 FR 64378 - Definition of Terms Relating to Marital Status

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2015-26890
RIN	1545-BM10
	REG-148998-13

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking.

Written or electronic comments and requests for a public hearing must be received by December 7, 2015.

26 CFR Parts 1, 20, 25, 26, 31, and 301

Summary

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.