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Regulations last checked for updates: May 12, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 31 - PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart A [§ 31.0-1 - § 31.0-4] - Subpart A—Introduction
Subpart B [§ 31.3101-1 - § 31.3134-1] - Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
Subpart C [§ 31.3201-1 - § 31.3231(e)-2] - Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
Subpart D [§ 31.3301-1 - § 31.3308-1] - Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
Subpart E [§ 31.3401(a)-1 - § 31.3406(j)-1] - Subpart E—Collection of Income Tax at Source
Subpart F [§ 31.3501(a)-1T - § 31.3511-1] - Subpart F—General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)
Subpart G [§ 31.6001-1 - § 31.7805-1] - Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
authority:
26 U.S.C. 7805.
source:
T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
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