View all text of Chapter 25 [§ 3501 - § 3512]
§ 3501. Collection and payment of taxes
(a) General rule
(b) Taxes with respect to non-cash fringe benefits
(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title V, § 531(d)(5), July 18, 1984, 98 Stat. 885.)