26 CFR Subpart F - General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)
- § 31.3501(a)-1T Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
- § 31.3502-1 Nondeductibility of taxes in computing taxable income.
- § 31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter.
- § 31.3504-1 Designation of agent by application.
- § 31.3504-2 Designation of payor to perform acts of an employer.
- § 31.3505-1 Liability of third parties paying or providing for wages.
- § 31.3506-1 Companion sitting placement services.
- § 31.3507-1 Advance payments of earned income credit.
- § 31.3507-2 Earned income credit advance payment certificates.
- § 31.3511-1 Certified professional employer organization.