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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 26. Internal Revenue
  4. Chapter I. INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  5. Subchapter C. EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  6. Part 31. EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  7. Subpart F. General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)

26 CFR Subpart F - General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)

  • CFR
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  1. § 31.3501(a)-1T Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
  2. § 31.3502-1 Nondeductibility of taxes in computing taxable income.
  3. § 31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter.
  4. § 31.3504-1 Designation of agent by application.
  5. § 31.3504-2 Designation of payor to perform acts of an employer.
  6. § 31.3505-1 Liability of third parties paying or providing for wages.
  7. § 31.3506-1 Companion sitting placement services.
  8. § 31.3507-1 Advance payments of earned income credit.
  9. § 31.3507-2 Earned income credit advance payment certificates.
  10. § 31.3511-1 Certified professional employer organization.

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