Title 26

PART 31 SUBPART F

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

• 26 U.S.C. 7805.
• T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

26:17.0.1.1.2.6.15.1	SECTION 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).
26:17.0.1.1.2.6.15.2	SECTION 31.3502-1	31.3502-1 Nondeductibility of taxes in computing taxable income.
26:17.0.1.1.2.6.15.3	SECTION 31.3503-1	31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter.
26:17.0.1.1.2.6.15.4	SECTION 31.3504-1	31.3504-1 Designation of agent by application.
26:17.0.1.1.2.6.15.5	SECTION 31.3504-2	31.3504-2 Designation of payor to perform acts of an employer.
26:17.0.1.1.2.6.15.6	SECTION 31.3505-1	31.3505-1 Liability of third parties paying or providing for wages.
26:17.0.1.1.2.6.15.7	SECTION 31.3506-1	31.3506-1 Companion sitting placement services.
26:17.0.1.1.2.6.15.8	SECTION 31.3507-1	31.3507-1 Advance payments of earned income credit.
26:17.0.1.1.2.6.15.9	SECTION 31.3507-2	31.3507-2 Earned income credit advance payment certificates.
26:17.0.1.1.2.6.15.10	SECTION 31.3511-1	31.3511-1 Certified professional employer organization.

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