Title 26

PART 31 SUBPART D

Subpart D - Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)

26:17.0.1.1.2.4.15.1SECTION 31.3301-1
   31.3301-1 Persons liable for tax.
26:17.0.1.1.2.4.15.2SECTION 31.3301-2
   31.3301-2 Measure of tax.
26:17.0.1.1.2.4.15.3SECTION 31.3301-3
   31.3301-3 Rate and computation of tax.
26:17.0.1.1.2.4.15.4SECTION 31.3301-4
   31.3301-4 When wages are paid.
26:17.0.1.1.2.4.15.5SECTION 31.3302(a)-1
   31.3302(a)-1 Credit against tax for contributions paid.
26:17.0.1.1.2.4.15.6SECTION 31.3302(a)-2
   31.3302(a)-2 Refund of State contributions.
26:17.0.1.1.2.4.15.7SECTION 31.3302(a)-3
   31.3302(a)-3 Proof of credit under section 3302(a).
26:17.0.1.1.2.4.15.8SECTION 31.3302(b)-1
   31.3302(b)-1 Additional credit against tax.
26:17.0.1.1.2.4.15.9SECTION 31.3302(b)-2
   31.3302(b)-2 Proof of additional credit under section 3302(b).
26:17.0.1.1.2.4.15.10SECTION 31.3302(c)-1
   31.3302(c)-1 Limit on total credits.
26:17.0.1.1.2.4.15.11SECTION 31.3302(d)-1
   31.3302(d)-1 Definitions and special rules relating to limit on total credits.
26:17.0.1.1.2.4.15.12SECTION 31.3302(e)-1
   31.3302(e)-1 Successor employer.
26:17.0.1.1.2.4.15.13SECTION 31.3306(a)-1
   31.3306(a)-1 Who are employers.
26:17.0.1.1.2.4.15.14SECTION 31.3306(b)-1
   31.3306(b)-1 Wages.
26:17.0.1.1.2.4.15.15SECTION 31.3306(b)-1T
   31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary).
26:17.0.1.1.2.4.15.16SECTION 31.3306(b)-2
   31.3306(b)-2 Reimbursement and other expense allowance amounts.
26:17.0.1.1.2.4.15.17SECTION 31.3306(b)(1)-1
   31.3306(b)(1)-1 $3,000 limitation.
26:17.0.1.1.2.4.15.18SECTION 31.3306(b)(2)-1
   31.3306(b)(2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.
26:17.0.1.1.2.4.15.19SECTION 31.3306(b)(3)-1
   31.3306(b)(3)-1 Retirement payments.
26:17.0.1.1.2.4.15.20SECTION 31.3306(b)(4)-1
   31.3306(b)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
26:17.0.1.1.2.4.15.21SECTION 31.3306(b)(5)-1
   31.3306(b)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
26:17.0.1.1.2.4.15.22SECTION 31.3306(b)(6)-1
   31.3306(b)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
26:17.0.1.1.2.4.15.23SECTION 31.3306(b)(7)-1
   31.3306(b)(7)-1 Payments other than in cash for service not in the course of employer's trade or business.
26:17.0.1.1.2.4.15.24SECTION 31.3306(b)(8)-1
   31.3306(b)(8)-1 Payments to employees for non-work periods.
26:17.0.1.1.2.4.15.25SECTION 31.3306(b)(9)-1
   31.3306(b)(9)-1 Moving expenses.
26:17.0.1.1.2.4.15.26SECTION 31.3306(b)(10)-1
   31.3306(b)(10)-1 Payments under certain employers' plans after retirement, disability, or death.
26:17.0.1.1.2.4.15.27SECTION 31.3306(b)(13)-1
   31.3306(b)(13)-1 Payments or benefits under a qualified educational assistance program.
26:17.0.1.1.2.4.15.28SECTION 31.3306(c)-1
   31.3306(c)-1 Employment; services performed before 1955.
26:17.0.1.1.2.4.15.29SECTION 31.3306(c)-2
   31.3306(c)-2 Employment; services performed after 1954.
26:17.0.1.1.2.4.15.30SECTION 31.3306(c)-3
   31.3306(c)-3 Employment; excepted services in general.
26:17.0.1.1.2.4.15.31SECTION 31.3306(c)(1)-1
   31.3306(c)(1)-1 Agricultural labor.
26:17.0.1.1.2.4.15.32SECTION 31.3306(c)(2)-1
   31.3306(c)(2)-1 Domestic service.
26:17.0.1.1.2.4.15.33SECTION 31.3306(c)(3)-1
   31.3306(c)(3)-1 Services not in the course of employer's trade or business.
26:17.0.1.1.2.4.15.34SECTION 31.3306(c)(4)-1
   31.3306(c)(4)-1 Services on or in connection with a non-American vessel or aircraft.
26:17.0.1.1.2.4.15.35SECTION 31.3306(c)(5)-1
   31.3306(c)(5)-1 Family employment.
26:17.0.1.1.2.4.15.36SECTION 31.3306(c)(6)-1
   31.3306(c)(6)-1 Services in employ of United States or instrumentality thereof.
26:17.0.1.1.2.4.15.37SECTION 31.3306(c)(7)-1
   31.3306(c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
26:17.0.1.1.2.4.15.38SECTION 31.3306(c)(8)-1
   31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
26:17.0.1.1.2.4.15.39SECTION 31.3306(c)(9)-1
   31.3306(c)(9)-1 Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.
26:17.0.1.1.2.4.15.40SECTION 31.3306(c)(10)-1
   31.3306(c)(10)-1 Services in the employ of certain organizations exempt from income tax.
26:17.0.1.1.2.4.15.41SECTION 31.3306(c)(10)-2
   31.3306(c)(10)-2 Services of student in employ of school, college, or university.
26:17.0.1.1.2.4.15.42SECTION 31.3306(c)(10)-3
   31.3306(c)(10)-3 Services before 1962 in employ of certain employees' beneficiary associations.
26:17.0.1.1.2.4.15.43SECTION 31.3306(c)(11)-1
   31.3306(c)(11)-1 Services in employ of foreign government.
26:17.0.1.1.2.4.15.44SECTION 31.3306(c)(12)-1
   31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
26:17.0.1.1.2.4.15.45SECTION 31.3306(c)(13)-1
   31.3306(c)(13)-1 Services of student nurse or hospital intern.
26:17.0.1.1.2.4.15.46SECTION 31.3306(c)(14)-1
   31.3306(c)(14)-1 Services of insurance agent or solicitor.
26:17.0.1.1.2.4.15.47SECTION 31.3306(c)(15)-1
   31.3306(c)(15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
26:17.0.1.1.2.4.15.48SECTION 31.3306(c)(16)-1
   31.3306(c)(16)-1 Services in employ of international organization.
26:17.0.1.1.2.4.15.49SECTION 31.3306(c)(17)-1
   31.3306(c)(17)-1 Fishing services.
26:17.0.1.1.2.4.15.50SECTION 31.3306(c)(18)-1
   31.3306(c)(18)-1 Services of certain nonresident aliens.
26:17.0.1.1.2.4.15.51SECTION 31.3306(d)-1
   31.3306(d)-1 Included and excluded service.
26:17.0.1.1.2.4.15.52SECTION 31.3306(i)-1
   31.3306(i)-1 Who are employees.
26:17.0.1.1.2.4.15.53SECTION 31.3306(j)-1
   31.3306(j)-1 State, United States, and citizen.
26:17.0.1.1.2.4.15.54SECTION 31.3306(k)-1
   31.3306(k)-1 Agricultural labor.
26:17.0.1.1.2.4.15.55SECTION 31.3306(m)-1
   31.3306(m)-1 American vessel and aircraft.
26:17.0.1.1.2.4.15.56SECTION 31.3306(n)-1
   31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce.
26:17.0.1.1.2.4.15.57SECTION 31.3306(p)-1
   31.3306(p)-1 Employees of related corporations.
26:17.0.1.1.2.4.15.58SECTION 31.3306(r)(2)-1
   31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
26:17.0.1.1.2.4.15.59SECTION 31.3307-1
   31.3307-1 Deductions by an employer from remuneration of an employee.
26:17.0.1.1.2.4.15.60SECTION 31.3308-1
   31.3308-1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301.