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

Sections

• 31.3301-1
  § 31.3301-1 Persons liable for tax.
• 31.3301-2
  § 31.3301-2 Measure of tax.
• 31.3301-3
  § 31.3301-3 Rate and computation of tax.
• 31.3301-4
  § 31.3301-4 When wages are paid.
• 31.3302(a)-1
  § 31.3302(a)-1 Credit against tax for contributions paid.
• 31.3302(a)-2
  § 31.3302(a)-2 Refund of State contributions.
• 31.3302(a)-3
  § 31.3302(a)-3 Proof of credit under section 3302(a).
• 31.3302(b)-1
  § 31.3302(b)-1 Additional credit against tax.
• 31.3302(b)-2
  § 31.3302(b)-2 Proof of additional credit under section 3302(b).
• 31.3302(c)-1
  § 31.3302(c)-1 Limit on total credits.
• 31.3302(d)-1
  § 31.3302(d)-1 Definitions and special rules relating to limit on total credits.
• 31.3302(e)-1
  § 31.3302(e)-1 Successor employer.
• 31.3306(a)-1
  § 31.3306(a)-1 Who are employers.
• 31.3306(b)-1
  § 31.3306(b)-1 Wages.
• 31.3306(b)-1T
  § 31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary).
• 31.3306(b)-2
  § 31.3306(b)-2 Reimbursement and other expense allowance amounts.
• 31.3306(b)(1)-1
  § 31.3306(b)(1)-1 $3,000 limitation.
• 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.
• 31.3306(b)(3)-1
  § 31.3306(b)(3)-1 Retirement payments.
• 31.3306(b)(4)-1
  § 31.3306(b)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
• 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.
• 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.
• 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.
• 31.3306(b)(8)-1
  § 31.3306(b)(8)-1 Payments to employees for non-work periods.
• 31.3306(b)(9)-1
  § 31.3306(b)(9)-1 Moving expenses.
• 31.3306(b)(10)-1
  § 31.3306(b)(10)-1 Payments under certain employers' plans after retirement, disability, or death.
• 31.3306(b)(13)-1
  § 31.3306(b)(13)-1 Payments or benefits under a qualified educational assistance program.
• 31.3306(c)-1
  § 31.3306(c)-1 Employment; services performed before 1955.
• 31.3306(c)-2
  § 31.3306(c)-2 Employment; services performed after 1954.
• 31.3306(c)-3
  § 31.3306(c)-3 Employment; excepted services in general.
• 31.3306(c)(1)-1
  § 31.3306(c)(1)-1 Agricultural labor.
• 31.3306(c)(2)-1
  § 31.3306(c)(2)-1 Domestic service.
• 31.3306(c)(3)-1
  § 31.3306(c)(3)-1 Services not in the course of employer's trade or business.
• 31.3306(c)(4)-1
  § 31.3306(c)(4)-1 Services on or in connection with a non-American vessel or aircraft.
• 31.3306(c)(5)-1
  § 31.3306(c)(5)-1 Family employment.
• 31.3306(c)(6)-1
  § 31.3306(c)(6)-1 Services in employ of United States or instrumentality thereof.
• 31.3306(c)(7)-1
  § 31.3306(c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
• 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.
• 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.
• 31.3306(c)(10)-1
  § 31.3306(c)(10)-1 Services in the employ of certain organizations exempt from income tax.
• 31.3306(c)(10)-2
  § 31.3306(c)(10)-2 Services of student in employ of school, college, or university.
• 31.3306(c)(10)-3
  § 31.3306(c)(10)-3 Services before 1962 in employ of certain employees' beneficiary associations.
• 31.3306(c)(11)-1
  § 31.3306(c)(11)-1 Services in employ of foreign government.
• 31.3306(c)(12)-1
  § 31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
• 31.3306(c)(13)-1
  § 31.3306(c)(13)-1 Services of student nurse or hospital intern.
• 31.3306(c)(14)-1
  § 31.3306(c)(14)-1 Services of insurance agent or solicitor.
• 31.3306(c)(15)-1
  § 31.3306(c)(15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
• 31.3306(c)(16)-1
  § 31.3306(c)(16)-1 Services in employ of international organization.
• 31.3306(c)(17)-1
  § 31.3306(c)(17)-1 Fishing services.
• 31.3306(c)(18)-1
  § 31.3306(c)(18)-1 Services of certain nonresident aliens.
• 31.3306(d)-1
  § 31.3306(d)-1 Included and excluded service.
• 31.3306(i)-1
  § 31.3306(i)-1 Who are employees.
• 31.3306(j)-1
  § 31.3306(j)-1 State, United States, and citizen.
• 31.3306(k)-1
  § 31.3306(k)-1 Agricultural labor.
• 31.3306(m)-1
  § 31.3306(m)-1 American vessel and aircraft.
• 31.3306(n)-1
  § 31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce.
• 31.3306(p)-1
  § 31.3306(p)-1 Employees of related corporations.
• 31.3306(r)(2)-1
  § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
• 31.3307-1
  § 31.3307-1 Deductions by an employer from remuneration of an employee.
• 31.3308-1
  § 31.3308-1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301.