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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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