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  1. US law
  2. Federal (United States)
  3. Regulations
  4. Title 26 CFR — Internal Revenue
  5. Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  6. Part 31 — EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  7. Subpart F — General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)

Federal (United States) · Regulations

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

10 sections

10 sections

  • 26 C.F.R. § 31.3501(a)-1TQuestion and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
  • 26 C.F.R. § 31.3502-1Nondeductibility of taxes in computing taxable income.
  • 26 C.F.R. § 31.3503-1Tax under chapter 21 or 22 paid under wrong chapter.
  • 26 C.F.R. § 31.3504-1Designation of agent by application.
  • 26 C.F.R. § 31.3504-2Designation of payor to perform acts of an employer.
  • 26 C.F.R. § 31.3505-1Liability of third parties paying or providing for wages.
  • 26 C.F.R. § 31.3506-1Companion sitting placement services.
  • 26 C.F.R. § 31.3507-1Advance payments of earned income credit.
  • 26 C.F.R. § 31.3507-2Earned income credit advance payment certificates.
  • 26 C.F.R. § 31.3511-1Certified professional employer organization.
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