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U.S Code last checked for updates: May 08, 2025
All TitlesTitle 26Subtitle CChapter 25
  • § 3501. Collection and payment of taxes
  • § 3502. Nondeductibility of taxes in computing taxable income
  • § 3503. Erroneous payments
  • § 3504. Acts to be performed by agents
  • § 3505. Liability of third parties paying or providing for wages
  • § 3506. Individuals providing companion sitting placement services
  • [§ 3507. Repealed.
  • § 3508. Treatment of real estate agents and direct­ sellers
  • § 3509. Determination of employer’s liability for certain employment taxes
  • § 3510. Coordination of collection of domestic service employment taxes with collection of income taxes
  • § 3511. Certified professional employer organizations
  • § 3512. Treatment of certain persons as employers with respect to motion picture projects
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