Federal (United States) · Regulations
Subpart D — Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
60 sections
60 sections
- 26 C.F.R. § 31.3301-1Persons liable for tax.
- 26 C.F.R. § 31.3301-2Measure of tax.
- 26 C.F.R. § 31.3301-3Rate and computation of tax.
- 26 C.F.R. § 31.3301-4When wages are paid.
- 26 C.F.R. § 31.3302(a)-1Credit against tax for contributions paid.
- 26 C.F.R. § 31.3302(a)-2Refund of State contributions.
- 26 C.F.R. § 31.3302(a)-3Proof of credit under section 3302(a).
- 26 C.F.R. § 31.3302(b)-1Additional credit against tax.
- 26 C.F.R. § 31.3302(b)-2Proof of additional credit under section 3302(b).
- 26 C.F.R. § 31.3302(c)-1Limit on total credits.
- 26 C.F.R. § 31.3302(d)-1Definitions and special rules relating to limit on total credits.
- 26 C.F.R. § 31.3302(e)-1Successor employer.
- 26 C.F.R. § 31.3306(a)-1Who are employers.
- 26 C.F.R. § 31.3306(b)-1Wages.
- 26 C.F.R. § 31.3306(b)-1TQuestion and answer relating to the definition of wages in section 3306(b) (Temporary).
- 26 C.F.R. § 31.3306(b)-2Reimbursement and other expense allowance amounts.
- 26 C.F.R. § 31.3306(b)(1)-1$3,000 limitation.
- 26 C.F.R. § 31.3306(b)(2)-1Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.
- 26 C.F.R. § 31.3306(b)(3)-1Retirement payments.
- 26 C.F.R. § 31.3306(b)(4)-1Payments on account of sickness or accident disability, or medical or hospitalization expenses.
- 26 C.F.R. § 31.3306(b)(5)-1Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- 26 C.F.R. § 31.3306(b)(6)-1Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
- 26 C.F.R. § 31.3306(b)(7)-1Payments other than in cash for service not in the course of employer's trade or business.
- 26 C.F.R. § 31.3306(b)(8)-1Payments to employees for non-work periods.
- 26 C.F.R. § 31.3306(b)(9)-1Moving expenses.
- 26 C.F.R. § 31.3306(b)(10)-1Payments under certain employers' plans after retirement, disability, or death.
- 26 C.F.R. § 31.3306(b)(13)-1Payments or benefits under a qualified educational assistance program.
- 26 C.F.R. § 31.3306(c)-1Employment; services performed before 1955.
- 26 C.F.R. § 31.3306(c)-2Employment; services performed after 1954.
- 26 C.F.R. § 31.3306(c)-3Employment; excepted services in general.
- 26 C.F.R. § 31.3306(c)(1)-1Agricultural labor.
- 26 C.F.R. § 31.3306(c)(2)-1Domestic service.
- 26 C.F.R. § 31.3306(c)(3)-1Services not in the course of employer's trade or business.
- 26 C.F.R. § 31.3306(c)(4)-1Services on or in connection with a non-American vessel or aircraft.
- 26 C.F.R. § 31.3306(c)(5)-1Family employment.
- 26 C.F.R. § 31.3306(c)(6)-1Services in employ of United States or instrumentality thereof.
- 26 C.F.R. § 31.3306(c)(7)-1Services in employ of States or their political subdivisions or instrumentalities.
- 26 C.F.R. § 31.3306(c)(8)-1Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
- 26 C.F.R. § 31.3306(c)(9)-1Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.
- 26 C.F.R. § 31.3306(c)(10)-1Services in the employ of certain organizations exempt from income tax.
- 26 C.F.R. § 31.3306(c)(10)-2Services of student in employ of school, college, or university.
- 26 C.F.R. § 31.3306(c)(10)-3Services before 1962 in employ of certain employees' beneficiary associations.
- 26 C.F.R. § 31.3306(c)(11)-1Services in employ of foreign government.
- 26 C.F.R. § 31.3306(c)(12)-1Services in employ of wholly owned instrumentality of foreign government.
- 26 C.F.R. § 31.3306(c)(13)-1Services of student nurse or hospital intern.
- 26 C.F.R. § 31.3306(c)(14)-1Services of insurance agent or solicitor.
- 26 C.F.R. § 31.3306(c)(15)-1Services in delivery or distribution of newspapers, shopping news, or magazines.
- 26 C.F.R. § 31.3306(c)(16)-1Services in employ of international organization.
- 26 C.F.R. § 31.3306(c)(17)-1Fishing services.
- 26 C.F.R. § 31.3306(c)(18)-1Services of certain nonresident aliens.
- 26 C.F.R. § 31.3306(d)-1Included and excluded service.
- 26 C.F.R. § 31.3306(i)-1Who are employees.
- 26 C.F.R. § 31.3306(j)-1State, United States, and citizen.
- 26 C.F.R. § 31.3306(k)-1Agricultural labor.
- 26 C.F.R. § 31.3306(m)-1American vessel and aircraft.
- 26 C.F.R. § 31.3306(n)-1Services on American vessel whose business is conducted by general agent of Secretary of Commerce.
- 26 C.F.R. § 31.3306(p)-1Employees of related corporations.
- 26 C.F.R. § 31.3306(r)(2)-1Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- 26 C.F.R. § 31.3307-1Deductions by an employer from remuneration of an employee.
- 26 C.F.R. § 31.3308-1Instrumentalities of the United States specifically exempted from tax imposed by section 3301.