| 26:17.0.1.1.2.7.15.1 | SECTION 31.6001-1
| 31.6001-1 Records in general. | |
| 26:17.0.1.1.2.7.15.2 | SECTION 31.6001-2
| 31.6001-2 Additional records under Federal Insurance Contributions Act. | |
| 26:17.0.1.1.2.7.15.3 | SECTION 31.6001-3
| 31.6001-3 Additional records under Railroad Retirement Tax Act. | |
| 26:17.0.1.1.2.7.15.4 | SECTION 31.6001-4
| 31.6001-4 Additional records under Federal Unemployment Tax Act. | |
| 26:17.0.1.1.2.7.15.5 | SECTION 31.6001-5
| 31.6001-5 Additional records in connection with collection of income tax at source on wages. | |
| 26:17.0.1.1.2.7.15.6 | SECTION 31.6001-6
| 31.6001-6 Notice by district director requiring returns, statements, or the keeping of records. | |
| 26:17.0.1.1.2.7.15.7 | SECTION 31.6011-4
| 31.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers. | |
| 26:17.0.1.1.2.7.15.8 | SECTION 31.6011(a)-1
| 31.6011(a)-1 Returns under Federal Insurance Contributions Act. | |
| 26:17.0.1.1.2.7.15.9 | SECTION 31.6011(a)-2
| 31.6011(a)-2 Returns under Railroad Retirement Tax Act. | |
| 26:17.0.1.1.2.7.15.10 | SECTION 31.6011(a)-3
| 31.6011(a)-3 Returns under Federal Unemployment Tax Act. | |
| 26:17.0.1.1.2.7.15.11 | SECTION 31.6011(a)-3A
| 31.6011(a)-3A Returns of the railroad unemployment repayment tax. | |
| 26:17.0.1.1.2.7.15.12 | SECTION 31.6011(a)-4
| 31.6011(a)-4 Returns of income tax withheld. | |
| 26:17.0.1.1.2.7.15.13 | SECTION 31.6011(a)-5
| 31.6011(a)-5 Monthly returns. | |
| 26:17.0.1.1.2.7.15.14 | SECTION 31.6011(a)-6
| 31.6011(a)-6 Final returns. | |
| 26:17.0.1.1.2.7.15.15 | SECTION 31.6011(a)-7
| 31.6011(a)-7 Execution of returns. | |
| 26:17.0.1.1.2.7.15.16 | SECTION 31.6011(a)-8
| 31.6011(a)-8 Composite return in lieu of specified form. | |
| 26:17.0.1.1.2.7.15.17 | SECTION 31.6011(a)-9
| 31.6011(a)-9 Instructions to forms control as to which form is to be used. | |
| 26:17.0.1.1.2.7.15.18 | SECTION 31.6011 (a)-10
| 31.6011 (a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns. | |
| 26:17.0.1.1.2.7.15.19 | SECTION 31.6011(b)-1
| 31.6011(b)-1 Employers' identification numbers. | |
| 26:17.0.1.1.2.7.15.20 | SECTION 31.6011(b)-2
| 31.6011(b)-2 Employees' account numbers. | |
| 26:17.0.1.1.2.7.15.21 | SECTION 31.6051-1
| 31.6051-1 Statements for employees. | |
| 26:17.0.1.1.2.7.15.22 | SECTION 31.6051-2
| 31.6051-2 Information returns on Form W-3 and Social Security Administration copies of Forms W-2. | |
| 26:17.0.1.1.2.7.15.23 | SECTION 31.6051-3
| 31.6051-3 Statements required in case of sick pay paid by third parties. | |
| 26:17.0.1.1.2.7.15.24 | SECTION 31.6051-4
| 31.6051-4 Statement required in case of backup withholding. | |
| 26:17.0.1.1.2.7.15.25 | SECTION 31.6053-1
| 31.6053-1 Report of tips by employee to employer. | |
| 26:17.0.1.1.2.7.15.26 | SECTION 31.6053-2
| 31.6053-2 Employer statement of uncollected employee tax. | |
| 26:17.0.1.1.2.7.15.27 | SECTION 31.6053-3
| 31.6053-3 Reporting by certain large food or beverage establishments with respect to tips. | |
| 26:17.0.1.1.2.7.15.28 | SECTION 31.6053-4
| 31.6053-4 Substantiation requirements for tipped employees. | |
| 26:17.0.1.1.2.7.15.29 | SECTION 31.6060-1
| 31.6060-1 Reporting requirements for tax return preparers. | |
| 26:17.0.1.1.2.7.15.30 | SECTION 31.6061-1
| 31.6061-1 Signing of returns. | |
| 26:17.0.1.1.2.7.15.31 | SECTION 31.6065(a)-1
| 31.6065(a)-1 Verification of returns or other documents. | |
| 26:17.0.1.1.2.7.15.32 | SECTION 31.6071(a)-1
| 31.6071(a)-1 Time for filing returns and other documents. | |
| 26:17.0.1.1.2.7.15.33 | SECTION 31.6071(a)-1A
| 31.6071(a)-1A Time for filing returns with respect to the railroad unemployment repayment tax. | |
| 26:17.0.1.1.2.7.15.34 | SECTION 31.6081(a)-1
| 31.6081(a)-1 Extensions of time for filing returns and other documents. | |
| 26:17.0.1.1.2.7.15.35 | SECTION 31.6091-1
| 31.6091-1 Place for filing returns. | |
| 26:17.0.1.1.2.7.15.36 | SECTION 31.6101-1
| 31.6101-1 Period covered by returns. | |
| 26:17.0.1.1.2.7.15.37 | SECTION 31.6107-1
| 31.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. | |
| 26:17.0.1.1.2.7.15.38 | SECTION 31.6109-1
| 31.6109-1 Supplying of identifying numbers. | |
| 26:17.0.1.1.2.7.15.39 | SECTION 31.6109-2
| 31.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund. | |
| 26:17.0.1.1.2.7.15.40 | SECTION 31.6151-1
| 31.6151-1 Time for paying tax. | |
| 26:17.0.1.1.2.7.15.41 | SECTION 31.6157-1
| 31.6157-1 Cross reference. | |
| 26:17.0.1.1.2.7.15.42 | SECTION 31.6161(a)(1)-1
| 31.6161(a)(1)-1 Extensions of time for paying tax. | |
| 26:17.0.1.1.2.7.15.43 | SECTION 31.6205-1
| 31.6205-1 Adjustments of underpayments. | |
| 26:17.0.1.1.2.7.15.44 | SECTION 31.6205-2
| 31.6205-2 Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State and local government employees. | |
| 26:17.0.1.1.2.7.15.45 | SECTION 31.6302-0
| 31.6302-0 Table of contents. | |
| 26:17.0.1.1.2.7.15.46 | SECTION 31.6302-1
| 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes. | |
| 26:17.0.1.1.2.7.15.47 | SECTION 31.6302-2
| 31.6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA). | |
| 26:17.0.1.1.2.7.15.48 | SECTION 31.6302-3
| 31.6302-3 Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992. | |
| 26:17.0.1.1.2.7.15.49 | SECTION 31.6302-4
| 31.6302-4 Deposit rules for withheld income taxes attributable to nonpayroll payments. | |
| 26:17.0.1.1.2.7.15.50 | SECTION 31.6302(b)-1
| 31.6302(b)-1 Method of collection. | |
| 26:17.0.1.1.2.7.15.51 | SECTION 31.6302(c)-1
| 31.6302(c)-1 Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993. | |
| 26:17.0.1.1.2.7.15.52 | SECTION 31.6302(c)-2
| 31.6302(c)-2 Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993. | |
| 26:17.0.1.1.2.7.15.53 | SECTION 31.6302(c)-3
| 31.6302(c)-3 Deposit rules for taxes under the Federal Unemployment Tax Act. | |
| 26:17.0.1.1.2.7.15.54 | SECTION 31.6302(c)-4
| 31.6302(c)-4 Cross references. | |
| 26:17.0.1.1.2.7.15.55 | SECTION 31.6361-1
| 31.6361-1 Collection and administration of qualified State individual income taxes. | |
| 26:17.0.1.1.2.7.15.56 | SECTION 31.6402(a)-1
| 31.6402(a)-1 Credits or refunds. | |
| 26:17.0.1.1.2.7.15.57 | SECTION 31.6402(a)-2
| 31.6402(a)-2 Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. | |
| 26:17.0.1.1.2.7.15.58 | SECTION 31.6402(a)-3
| 31.6402(a)-3 Refund of Federal unemployment tax. | |
| 26:17.0.1.1.2.7.15.59 | SECTION 31.6404(a)-1
| 31.6404(a)-1 Abatements. | |
| 26:17.0.1.1.2.7.15.60 | SECTION 31.6413(a)-1
| 31.6413(a)-1 Repayment or reimbursement by employer of tax erroneously collected from employee. | |
| 26:17.0.1.1.2.7.15.61 | SECTION 31.6413(a)-2
| 31.6413(a)-2 Adjustments of overpayments. | |
| 26:17.0.1.1.2.7.15.62 | SECTION 31.6413(a)-3
| 31.6413(a)-3 Repayment by payor of tax erroneously collected from payee. | |
| 26:17.0.1.1.2.7.15.63 | SECTION 31.6413(b)-1
| 31.6413(b)-1 Overpayments of certain employment taxes. | |
| 26:17.0.1.1.2.7.15.64 | SECTION 31.6413(c)-1
| 31.6413(c)-1 Special refunds. | |
| 26:17.0.1.1.2.7.15.65 | SECTION 31.6414-1
| 31.6414-1 Credit or refund of income tax withheld from wages. | |
| 26:17.0.1.1.2.7.15.66 | SECTION 31.6652(c)-1
| 31.6652(c)-1 Failure of employee to report tips for purposes of the Federal Insurance Contributions Act. | |
| 26:17.0.1.1.2.7.15.67 | SECTION 31.6674-1
| 31.6674-1 Penalties for fraudulent statement or failure to furnish statement. | |
| 26:17.0.1.1.2.7.15.68 | SECTION 31.6682-1
| 31.6682-1 False information with respect to withholding. | |
| 26:17.0.1.1.2.7.15.69 | SECTION 31.6694-1
| 31.6694-1 Section 6694 penalties applicable to tax return preparer. | |
| 26:17.0.1.1.2.7.15.70 | SECTION 31.6694-2
| 31.6694-2 Penalties for understatement due to an unreasonable position. | |
| 26:17.0.1.1.2.7.15.71 | SECTION 31.6694-3
| 31.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:17.0.1.1.2.7.15.72 | SECTION 31.6694-4
| 31.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. | |
| 26:17.0.1.1.2.7.15.73 | SECTION 31.6695-1
| 31.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons. | |
| 26:17.0.1.1.2.7.15.74 | SECTION 31.6696-1
| 31.6696-1 Claims for credit or refund by tax return preparers. | |
| 26:17.0.1.1.2.7.15.75 | SECTION 31.7701-1
| 31.7701-1 Tax return preparer. | |
| 26:17.0.1.1.2.7.15.76 | SECTION 31.7701-2
| 31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage. | |
| 26:17.0.1.1.2.7.15.77 | SECTION 31.7805-1
| 31.7805-1 Promulgation of regulations. | |