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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter C - Employment Taxes and Collection of Income Tax at Source |
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Part 31 - Employment Taxes and Collection of Income Tax at Source |
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Subpart F - General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954) |
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). |
| § 31.3511-1 - Certified professional employer organization. |
| § 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. |