There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle C - Employment Taxes (§§ 3101 - 3510)
View MetadataMetadata
Publication Title | United States Code, 2006 Edition, Supplement 5, 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 3510 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Chapter 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT (§§ 3101 - 3128)
- Chapter 22 - RAILROAD RETIREMENT TAX ACT (§§ 3201 - 3241)
- Chapter 23 - FEDERAL UNEMPLOYMENT TAX ACT (§§ 3301 - 3311)
- Table Of Contents
- Front Matter
- Section 3301 - Rate of tax
- Section 3302 - Credits against tax
- Section 3303 - Conditions of additional credit allowance
- Section 3304 - Approval of State laws
- Section 3305 - Applicability of State law
- Section 3306 - Definitions
- Section 3307 - Deductions as constructive payments
- Section 3308 - Instrumentalities of the United States
- Section 3309 - State law coverage of services performed for nonprofit organizations or governmental entities
- Section 3310 - Judicial review
- Section 3311 - Short title
- Chapter 23A - RAILROAD UNEMPLOYMENT REPAYMENT TAX (§§ 3321 - 3323)
- Chapter 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES (§§ 3401 - 3456)
- Table Of Contents
- Front Matter
- Section 3401 - Definitions
- Section 3402 - Income tax collected at source
- Section 3403 - Liability for tax
- Section 3404 - Return and payment by governmental employer
- Section 3405 - Special rules for pensions, annuities, and certain other deferred income
- Section 3406 - Backup withholding
- Section 3451 to 3456 - Repealed.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 (§§ 3501 - 3510)
- Table Of Contents
- Front Matter
- Section 3501 - Collection and payment of taxes
- Section 3502 - Nondeductibility of taxes in computing taxable income
- Section 3503 - Erroneous payments
- Section 3504 - Acts to be performed by agents
- Section 3505 - Liability of third parties paying or providing for wages
- Section 3506 - Individuals providing companion sitting placement services
- Section 3507 - Repealed. Pub. L. 111-226, title II, §219(a)(1), Aug. 10, 2010, 124 Stat. 2403
- Section 3508 - Treatment of real estate agents and direct sellers
- Section 3509 - Determination of employer's liability for certain employment taxes
- Section 3510 - Coordination of collection of domestic service employment taxes with collection of income taxes
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.