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Regulations last checked for updates: Nov 22, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
All Titles
Title 26
Chapter I
Part 31
Subpart F - Subpart F—General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)
§ 31.3501(a)-1T - Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
§ 31.3502-1 - Nondeductibility of taxes in computing taxable income.
§ 31.3503-1 - Tax under chapter 21 or 22 paid under wrong chapter.
§ 31.3504-1 - Designation of agent by application.
§ 31.3504-2 - Designation of payor to perform acts of an employer.
§ 31.3505-1 - Liability of third parties paying or providing for wages.
§ 31.3506-1 - Companion sitting placement services.
§ 31.3507-1 - Advance payments of earned income credit.
§ 31.3507-2 - Earned income credit advance payment certificates.
§ 31.3511-1 - Certified professional employer organization.
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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