26 U.S. Code § 3504 - Acts to be performed by agents
In case a fiduciary, agent, or other person has the control, receipt, custody, or disposal of, or pays the wages of an employee or group of employees, employed by one or more employers, the Secretary, under regulations prescribed by him, is authorized to designate such fiduciary, agent, or other person to perform such acts as are required of employers under this title and as the Secretary may specify. Except as may be otherwise prescribed by the Secretary, all provisions of law (including penalties) applicable in respect of an employer shall be applicable to a fiduciary, agent, or other person so designated but, except as so provided, the employer for whom such fiduciary, agent, or other person acts shall remain subject to the provisions of law (including penalties) applicable in respect of employers.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in three places.
1958—Pub. L. 85–866 substituted “title” for “subtitle” in first sentence.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Acts to be Performed by Agents : 2017-11-17
- Employer Appointment of Agent : 2017-11-17
- Employer Requirements : 2014-09-19
- Acts to be Performed by Agents : 2014-09-19
- Acts to be Performed by Agents : 2009-10-09
- Acts to be Performed by Agents : 2009-07-24
- Acts to be Performed by Agents : 2008-10-03
- Acts to be Performed by Agents : 2001-12-07
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