SUBPART F—General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954) (§31.3501(a)-1T to §31.3507-2)
- 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—Acts to be performed by agents.
- 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.