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U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle C
    Employment Taxes
  4. chapter 25
    GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

Chapter 25. GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

  • § 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  • § 3507 - Repealed.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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