• § 31.3301-1 - Persons liable for tax.

• § 31.3301-2 - Measure of tax.

• § 31.3301-3 - Rate and computation of tax.

• § 31.3301-4 - When wages are paid.

• § 31.3302(a)-1 - Credit against tax for contributions paid.

• § 31.3302(a)-2 - Refund of State contributions.

• § 31.3302(a)-3 - Proof of credit under section 3302(a).

• § 31.3302(b)-1 - Additional credit against tax.

• § 31.3302(b)-2 - Proof of additional credit under section 3302(b).

• § 31.3302(c)-1 - Limit on total credits.

• § 31.3302(d)-1 - Definitions and special rules relating to limit on total credits.

• § 31.3302(e)-1 - Successor employer.

• § 31.3306(a)-1 - Who are employers.

• § 31.3306(b)-1 - Wages.

• § 31.3306(b)-1T - Question and answer relating to the definition of wages in section 3306(b) (Temporary).

• § 31.3306(b)-2 - Reimbursement and other expense allowance amounts.

• § 31.3306(b)(1)-1 - $3,000 limitation.

• § 31.3306(b)(2)-1 -

• § 31.3306(b)(3)-1 - Retirement payments.

• § 31.3306(b)(4)-1 - Payments on account of sickness or accident disability, or medical or hospitalization expenses.

• § 31.3306(b)(5)-1 - Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.

• § 31.3306(b)(6)-1 - Payment by an employer of employee tax under section 3101 or employee contributions under a State law.

• § 31.3306(b)(7)-1 - Payments other than in cash for service not in the course of employer's trade or business.

• § 31.3306(b)(8)-1 - Payments to employees for non-work periods.

• § 31.3306(b)(9)-1 - Moving expenses.

• § 31.3306(b)(10)-1 - Payments under certain employers' plans after retirement, disability, or death.

• § 31.3306(b)(13)-1 - Payments or benefits under a qualified educational assistance program.

• § 31.3306(c)-1 - Employment; services performed before 1955.

• § 31.3306(c)-2 - Employment; services performed after 1954.

• § 31.3306(c)-3 - Employment; excepted services in general.

• § 31.3306(c)(1)-1 - Agricultural labor.

• § 31.3306(c)(2)-1 - Domestic service.

• § 31.3306(c)(3)-1 - Services not in the course of employer's trade or business.

• § 31.3306(c)(4)-1 - Services on or in connection with a non-American vessel or aircraft.

• § 31.3306(c)(5)-1 - Family employment.

• § 31.3306(c)(6)-1 - Services in employ of United States or instrumentality thereof.

• § 31.3306(c)(7)-1 - Services in employ of States or their political subdivisions or instrumentalities.

• § 31.3306(c)(8)-1 - Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.

• § 31.3306(c)(9)-1 - Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.

• § 31.3306(c)(10)-1 - Services in the employ of certain organizations exempt from income tax.

• § 31.3306(c)(10)-2 - Services of student in employ of school, college, or university.

• § 31.3306(c)(10)-3 - Services before 1962 in employ of certain employees' beneficiary associations.

• § 31.3306(c)(11)-1 - Services in employ of foreign government.

• § 31.3306(c)(12)-1 - Services in employ of wholly owned instrumentality of foreign government.

• § 31.3306(c)(13)-1 - Services of student nurse or hospital intern.

• § 31.3306(c)(14)-1 - Services of insurance agent or solicitor.

• § 31.3306(c)(15)-1 - Services in delivery or distribution of newspapers, shopping news, or magazines.

• § 31.3306(c)(16)-1 - Services in employ of international organization.

• § 31.3306(c)(17)-1 - Fishing services.

• § 31.3306(c)(18)-1 - Services of certain nonresident aliens.

• § 31.3306(d)-1 - Included and excluded service.

• § 31.3306(i)-1 - Who are employees.

• § 31.3306(j)-1 - State, United States, and citizen.

• § 31.3306(k)-1 - Agricultural labor.

• § 31.3306(m)-1 - American vessel and aircraft.

• § 31.3306(n)-1 - Services on American vessel whose business is conducted by general agent of Secretary of Commerce.

• § 31.3306(p)-1 - Employees of related corporations.

• § 31.3306(r)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

• § 31.3307-1 - Deductions by an employer from remuneration of an employee.

• § 31.3308-1 - Instrumentalities of the United States specifically exempted from tax imposed by section 3301.