There Is a Newer Version of the U.S. Code
2014 U.S. Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle C - Employment Taxes (Sections 3101 - 3511)
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Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes |
| Contains | sections 3101 to 3511 |
| Date | 2014 |
| Laws In Effect As Of Date | January 5, 2015 |
| Positive Law | No |
| Disposition | standard |
- Table of Contents
- Front Matter
- Chapter 21 - Federal Insurance Contributions Act (Sections 3101 - 3128)
- Chapter 22 - Railroad Retirement Tax Act (Sections 3201 - 3241)
- Table of Contents
- Front Matter
- Subchapter A - Tax on Employees (Sections 3201 - 3202)
- Subchapter B - Tax on Employee Representatives (Sections 3211 - 3212)
- Subchapter C - Tax on Employers (Sections 3221 - 3221)
- Subchapter D - General Provisions (Sections 3231 - 3233)
- Subchapter E - Tier 2 Tax Rate Determination (Sections 3241 - 3241)
- Chapter 23 - Federal Unemployment Tax Act (Sections 3301 - 3311)
- Table of Contents
- Front Matter
- Sec. 3301 - Rate of tax
- Sec. 3302 - Credits against tax
- Sec. 3303 - Conditions of additional credit allowance
- Sec. 3304 - Approval of State laws
- Sec. 3305 - Applicability of State law
- Sec. 3306 - Definitions
- Sec. 3307 - Deductions as constructive payments
- Sec. 3308 - Instrumentalities of the United States
- Sec. 3309 - State law coverage of services performed for nonprofit organizations or governmental entities
- Sec. 3310 - Judicial review
- Sec. 3311 - Short title
- Chapter 23A - Railroad Unemployment Repayment Tax (Sections 3321 - 3323)
- Chapter 24 - Collection of Income Tax at Source on Wages (Sections 3401 - 3456)
- Table of Contents
- Front Matter
- Sec. 3401 - Definitions
- Sec. 3402 - Income tax collected at source
- Sec. 3403 - Liability for tax
- Sec. 3404 - Return and payment by governmental employer
- Sec. 3405 - Special rules for pensions, annuities, and certain other deferred income
- Sec. 3406 - Backup withholding
- Secs. 3451 to 3456 - Repealed. Pub. L. 98-67, title I, §102(a), Aug. 5, 1983, 97 Stat. 369
- Chapter 25 - General Provisions Relating to Employment Taxes (Sections 3501 - 3511)
- Table of Contents
- Front Matter
- Sec. 3501 - Collection and payment of taxes
- Sec. 3502 - Nondeductibility of taxes in computing taxable income
- Sec. 3503 - Erroneous payments
- Sec. 3504 - Acts to be performed by agents
- Sec. 3505 - Liability of third parties paying or providing for wages
- Sec. 3506 - Individuals providing companion sitting placement services
- Sec. 3507 - Repealed. Pub. L. 111-226, title II, §219(a)(1), Aug. 10, 2010, 124 Stat. 2403
- Sec. 3508 - Treatment of real estate agents and direct sellers
- Sec. 3509 - Determination of employer's liability for certain employment taxes
- Sec. 3510 - Coordination of collection of domestic service employment taxes with collection of income taxes
- Sec. 3511 - Certified professional employer organizations
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