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

1. CFR
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3. Title 26
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5. Chapter I
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7. Part 31
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9. Subpart F

Sections

• 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).
• 31.3502-1
  § 31.3502-1 Nondeductibility of taxes in computing taxable income.
• 31.3503-1
  § 31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter.
• 31.3504-1
  § 31.3504-1 Designation of agent by application.
• 31.3504-2
  § 31.3504-2 Designation of payor to perform acts of an employer.
• 31.3505-1
  § 31.3505-1 Liability of third parties paying or providing for wages.
• 31.3506-1
  § 31.3506-1 Companion sitting placement services.
• 31.3507-1
  § 31.3507-1 Advance payments of earned income credit.
• 31.3507-2
  § 31.3507-2 Earned income credit advance payment certificates.
• 31.3511-1
  § 31.3511-1 Certified professional employer organization.