Title 26

PART 31 SUBPART F

Subpart F - General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)

26:17.0.1.1.2.6.15.1SECTION 31.3501(a)-1T
   31.3501(a)-1T Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
26:17.0.1.1.2.6.15.2SECTION 31.3502-1
   31.3502-1 Nondeductibility of taxes in computing taxable income.
26:17.0.1.1.2.6.15.3SECTION 31.3503-1
   31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter.
26:17.0.1.1.2.6.15.4SECTION 31.3504-1
   31.3504-1 Designation of agent by application.
26:17.0.1.1.2.6.15.5SECTION 31.3504-2
   31.3504-2 Designation of payor to perform acts of an employer.
26:17.0.1.1.2.6.15.6SECTION 31.3505-1
   31.3505-1 Liability of third parties paying or providing for wages.
26:17.0.1.1.2.6.15.7SECTION 31.3506-1
   31.3506-1 Companion sitting placement services.
26:17.0.1.1.2.6.15.8SECTION 31.3507-1
   31.3507-1 Advance payments of earned income credit.
26:17.0.1.1.2.6.15.9SECTION 31.3507-2
   31.3507-2 Earned income credit advance payment certificates.
26:17.0.1.1.2.6.15.10SECTION 31.3511-1
   31.3511-1 Certified professional employer organization.