United States Government Publishing OfficepublisherpbldistributordstUnited StatesNational Archives and Records AdministrationOffice of the Federal RegisterauthorautGovernment Organizationtextgovernment publicationengCFRRegulatory Information2017_cfr_26vhexecutive2017-11-29Office of the Federal Register, National Archives and Records Administration2017-04-01monographicannualdepositedborn digital548 p.AE 2.106/3:26/https://www.govinfo.gov/app/details/CFR-2017-title26-vol17P0b002ee197a1821926CFRDGPO2017-11-292020-01-15CFR-2017-title26-vol17machine generatedengfdlpCFRCFR-2017-title26-vol17261722parts 30 to 39falseCFR-title26-vol17falsefalse2017-04-01Internal RevenueTitle 26Volume 17Code of Federal Regulationshttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/html/CFR-2017-title26-vol17.htmhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17.xmlCode of Federal Regulations Title 26, Volume 17, April 1, 2017Internal Revenuehttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol1726 CFR Title 2626CFRTitle 26; Internal RevenueNODECFR-2017-title26-vol171Title 26title26 falseCode of Federal RegulationsTitle 26 Part I26 CFR Part Iid-CFR-2017-title26-vol17Table Of ContentsD09002ee1a4c66c02-CFR-2017-title26-vol17-toc-id2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-toc-id2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-toc-id2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-toc-id2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-toc-id2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-toc-id2.xml26 CFR Toc26CFRToc; Table Of ContentsTOCCFR-2017-title26-vol17-toc-id22Toctocid-CFR-2017-title26-vol17INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)D09002ee1a4c66c02-CFR-2017-title26-vol17-chapI.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-chapI.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-chapIhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-chapIhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-chapI.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-chapI.xml26 CFR Chapter I26CFRChapter I; INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2017-title26-vol17-chapI3Chapter IchapterI IRS published a document at 45 FR 6088, Jan. 25, 1980, deleting statutory sections from their regulations. In Chapter I, cross references to the deleted material have been changed to the corresponding sections of the IRS Code of 1954 or to the appropriate regulations sections. When either such change produced a redundancy, the cross reference has been deleted. For further explanation, see 45 FR 20795, Mar. 31, 1980.United States Public Law 123 (97th Congress)Public Law 97-123Federal RegisterVolume 45 Page 2079545 FR 20795Federal RegisterVolume 45 Page 608845 FR 6088id-CFR-2017-title26-vol17-chapITable Of ContentsD09002ee1a4c66c02-CFR-2017-title26-vol17-chapI-toc-id4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-chapI-toc-id4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-chapI-toc-id4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-chapI-toc-id4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-chapI-toc-id4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-chapI-toc-id4.xml26 CFR Toc26CFRToc; Table Of ContentsChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)TOCCFR-2017-title26-vol17-chapI-toc-id44Toctocid-CFR-2017-title26-vol17-chapIEMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCED09002ee1a4c66c02-CFR-2017-title26-vol17-chapI-subchapC.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-chapI-subchapC.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-chapI-subchapChttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-chapI-subchapChttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-chapI-subchapC.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-chapI-subchapC.xml26 CFR Subchapter C26CFRSubchapter C; EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2017-title26-vol17-chapI-subchapC5Subchapter CsubchapC falseid-CFR-2017-title26-vol17-chapI-subchapCReservedD09002ee1a4c66c02-CFR-2017-title26-vol17-part30.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part30.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part30https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part30https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part30.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part30.xml26 CFR 3026CFR30Part 30; ReservedChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)CONTENTCFR-2017-title26-vol17-part306Part 30part30 falseid-CFR-2017-title26-vol17-chapI-subchapCEMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCED09002ee1a4c66c02-CFR-2017-title26-vol17-part31.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part31.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part31.xml26 CFR 3126CFR31Part 31; EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2017-title26-vol17-part317Part 31part31 26 U.S.C. 7805.falseUnited States CodeTitle 26 Section 780526 U.S.C. 7805United States CodeTitle 26 Section 1441(c)(4)Title 26 Section 3121(b)(7)(F)Title 26 Section 3401(a)(6)Title 26 Section 3402Title 26 Section 3402(m)Title 26 Section 3402(p)Title 26 Section 3406(i)Title 26 Section 6001Title 26 Section 6011Title 26 Section 6051Title 26 Section 6060(a)Title 26 Section 6071Title 26 Section 6081Title 26 Section 6109(a)Title 26 Section 6157(d)Title 26 Section 6205(a)(1)Title 26 Section 62Title 26 Section 6302(a)Title 26 Section 6364Title 26 Section 6695(b)Title 26 Section 7701(b)(11)Title 26 Section 780526 U.S.C. 1441(c)(4)26 U.S.C. 3121(b)(7)(F)26 U.S.C. 3401(a)(6)26 U.S.C. 340226 U.S.C. 3402(m)26 U.S.C. 3402(p)26 U.S.C. 3406(i)26 U.S.C. 600126 U.S.C. 601126 U.S.C. 605126 U.S.C. 6060(a)26 U.S.C. 607126 U.S.C. 608126 U.S.C. 6109(a)26 U.S.C. 6157(d)26 U.S.C. 6205(a)(1)26 U.S.C. 6226 U.S.C. 6302(a)26 U.S.C. 636426 U.S.C. 6695(b)26 U.S.C. 7701(b)(11)26 U.S.C. 7805United States Statutes at LargeVolume 98 Page 105298 Stat. 1052United States Public Law 369 (98th Congress)Public Law 98-369Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 25 Page 1402125 FR 14021id-CFR-2017-title26-vol17-part31Table Of ContentsD09002ee1a4c66c02-CFR-2017-title26-vol17-part31-toc-id8.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-toc-id8.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-toc-id8https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-toc-id8https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-toc-id8.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part31-toc-id8.xml26 CFR Toc26CFRToc; Table Of ContentsChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCETOCCFR-2017-title26-vol17-part31-toc-id88Toctocid-CFR-2017-title26-vol17-part31IntroductionD09002ee1a4c66c02-CFR-2017-title26-vol17-part31-subpartA.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartA.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartAhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartAhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartA.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part31-subpartA.xml26 CFR A26CFRSubpart A; IntroductionChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartA9Subpart AsubpartA falseid-CFR-2017-title26-vol17-part31-subpartAIntroduction.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-0-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-0-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-0-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-0-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-0-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-0-1.xml26 CFR § 31.0-126CFR§ 31.0-1Section § 31.0-1; Introduction.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart AIntroductionPart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-0-110Section § 31.0-1section§ 31.0-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 8723, 62 FR 37492, July 14, 1997falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 62 Page 3749262 FR 37492id-CFR-2017-title26-vol17-part31-subpartAGeneral definitions and use of terms.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-0-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-0-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-0-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-0-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-0-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-0-2.xml26 CFR § 31.0-226CFR§ 31.0-2Section § 31.0-2; General definitions and use of terms.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart AIntroductionPart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-0-211Section § 31.0-2section§ 31.0-2 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6606, 27 FR 8516, Aug. 25, 1962; T.D. 6658, 28 FR 6631, June 27, 1963; T.D. 6983, 33 FR 18013, Dec. 4, 1968; T.D. 7280, 38 FR 18369, July 10, 1973falseUnited States CodeTitle 45 Section 228aTitle 45 Section 228j45 U.S.C. 228a45 U.S.C. 228jUnited States Statutes at LargeVolume 68 Page 105268 Stat. 1052United States Statutes at LargeVolume 70 Page 80770 Stat. 807United States Statutes at LargeVolume 72 Page 101372 Stat. 1013United States Statutes at LargeVolume 74 Page 92474 Stat. 924United States Statutes at LargeVolume 75 Page 13175 Stat. 131United States Statutes at LargeVolume 79 Page 28679 Stat. 286United States Statutes at LargeVolume 81 Page 82181 Stat. 821United States Statutes at LargeVolume 86 Page 132986 Stat. 1329Code of Federal RegulationsTitle 20 Part 199620 CFR Part 1996Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 27 Page 851627 FR 8516Federal RegisterVolume 28 Page 663128 FR 6631Federal RegisterVolume 33 Page 1801333 FR 18013Federal RegisterVolume 38 Page 1836938 FR 18369id-CFR-2017-title26-vol17-part31-subpartAScope of regulations.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-0-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-0-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-0-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-0-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-0-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-0-3.xml26 CFR § 31.0-326CFR§ 31.0-3Section § 31.0-3; Scope of regulations.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart AIntroductionPart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-0-312Section § 31.0-3section§ 31.0-3 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8305, July 2, 1964; T.D. 8723, 62 FR 37493, July 14, 1997falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 830529 FR 8305Federal RegisterVolume 62 Page 3749362 FR 37493id-CFR-2017-title26-vol17-part31-subpartAExtent to which the regulations in this part supersede prior regulations.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-0-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-0-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-0-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-0-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-0-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-0-4.xml26 CFR § 31.0-426CFR§ 31.0-4Section § 31.0-4; Extent to which the regulations in this part supersede prior regulations.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart AIntroductionPart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-0-413Section § 31.0-4section§ 31.0-4 falseFederal RegisterVolume 23 Page 500623 FR 5006id-CFR-2017-title26-vol17-part31Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)D09002ee1a4c66c02-CFR-2017-title26-vol17-part31-subpartB.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartB.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartBhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartBhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartB.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part31-subpartB.xml26 CFR B26CFRSubpart B; Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartB14Subpart BsubpartB Tax on Employeesfalseid-CFR-2017-title26-vol17-part31-subpartBTax on EmployeesD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id15.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id15https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id15https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id15.pdf26 CFR Subjgrp26CFRSubjgrp; Tax on EmployeesChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartB-subjectgroup-id1515Subjgrpsubjgrpid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id15Measure of employee tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3101-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3101-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3101-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3101-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3101-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3101-1.xml26 CFR § 31.3101-126CFR§ 31.3101-1Section § 31.3101-1; Measure of employee tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3101-116Section § 31.3101-1section§ 31.3101-1 T.D. 6744, 29 FR 8305, July 2, 1964Tax on EmployeesfalseFederal RegisterVolume 29 Page 830529 FR 8305id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id15Rates and computation of employee tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3101-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3101-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3101-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3101-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3101-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3101-2.xml26 CFR § 31.3101-226CFR§ 31.3101-2Section § 31.3101-2; Rates and computation of employee tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3101-217Section § 31.3101-2section§ 31.3101-2 T.D. 9645, 78 FR 71471, Nov. 29, 2013, as amended at 79 FR 4623, Jan. 29, 2014Tax on EmployeesfalseFederal RegisterVolume 78 Page 7147178 FR 71471Federal RegisterVolume 79 Page 462379 FR 4623id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id15When employee tax attaches.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3101-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3101-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3101-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3101-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3101-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3101-3.xml26 CFR § 31.3101-326CFR§ 31.3101-3Section § 31.3101-3; When employee tax attaches.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3101-318Section § 31.3101-3section§ 31.3101-3 Tax on Employeesfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id15Collection of, and liability for, employee tax; in general.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3102-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3102-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3102-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3102-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3102-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3102-1.xml26 CFR § 31.3102-126CFR§ 31.3102-1Section § 31.3102-1; Collection of, and liability for, employee tax; in general.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3102-119Section § 31.3102-1section§ 31.3102-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8305, July 2, 1964; T.D. 7001, 34 FR 998, Jan. 23, 1969; T.D. 9266, 71 FR 35154, June 19, 2006; T.D. 9645, 78 FR 71472, Nov. 29, 2013Tax on EmployeesfalseCode of Federal RegulationsTitle 26 Part 3126 CFR Part 31Code of Federal RegulationsTitle 26 Part 3026 CFR Part 30Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 830529 FR 8305Federal RegisterVolume 34 Page 99834 FR 998Federal RegisterVolume 71 Page 3515471 FR 35154Federal RegisterVolume 78 Page 7147278 FR 71472id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id15Manner and time of payment of employee tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3102-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3102-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3102-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3102-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3102-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3102-2.xml26 CFR § 31.3102-226CFR§ 31.3102-2Section § 31.3102-2; Manner and time of payment of employee tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3102-220Section § 31.3102-2section§ 31.3102-2 T.D. 7001, 34 FR 998, Jan. 23, 1969Tax on EmployeesfalseFederal RegisterVolume 34 Page 99834 FR 998id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id15Collection of, and liability for, employee tax on tips.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3102-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3102-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3102-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3102-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3102-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3102-3.xml26 CFR § 31.3102-326CFR§ 31.3102-3Section § 31.3102-3; Collection of, and liability for, employee tax on tips.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3102-321Section § 31.3102-3section§ 31.3102-3 T.D. 7001, 34 FR 998, Jan. 23, 1969; 34 FR 1554, Jan. 31, 1969Tax on EmployeesfalseFederal RegisterVolume 34 Page 155434 FR 1554Federal RegisterVolume 34 Page 99834 FR 998id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id15Special rules regarding Additional Medicare Tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3102-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3102-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3102-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3102-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3102-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3102-4.xml26 CFR § 31.3102-426CFR§ 31.3102-4Section § 31.3102-4; Special rules regarding Additional Medicare Tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3102-422Section § 31.3102-4section§ 31.3102-4 T.D. 9645, 78 FR 71472, Nov. 29, 2013Tax on EmployersfalseFederal RegisterVolume 78 Page 7147278 FR 71472id-CFR-2017-title26-vol17-part31-subpartBTax on EmployersD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id23.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id23https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id23https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id23.pdf26 CFR Subjgrp26CFRSubjgrp; Tax on EmployersChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartB-subjectgroup-id2323Subjgrpsubjgrpid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id23Measure of employer tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3111-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3111-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3111-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3111-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3111-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3111-1.xml26 CFR § 31.3111-126CFR§ 31.3111-1Section § 31.3111-1; Measure of employer tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3111-124Section § 31.3111-1section§ 31.3111-1 T.D. 6744, 29 FR 8306, July 2, 1964Tax on EmployersfalseFederal RegisterVolume 29 Page 830629 FR 8306id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id23Rates and computation of employer tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3111-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3111-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3111-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3111-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3111-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3111-2.xml26 CFR § 31.3111-226CFR§ 31.3111-2Section § 31.3111-2; Rates and computation of employer tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3111-225Section § 31.3111-2section§ 31.3111-2 T.D. 6983, 33 FR 18014, Dec. 4, 1968, as amended by T.D. 7374, 40 FR 30948, July 24, 1975Tax on EmployersfalseFederal RegisterVolume 33 Page 1801433 FR 18014Federal RegisterVolume 40 Page 3094840 FR 30948id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id23When employer tax attaches.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3111-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3111-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3111-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3111-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3111-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3111-3.xml26 CFR § 31.3111-326CFR§ 31.3111-3Section § 31.3111-3; When employer tax attaches.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3111-326Section § 31.3111-3section§ 31.3111-3 Tax on Employersfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id23Liability for employer tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3111-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3111-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3111-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3111-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3111-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3111-4.xml26 CFR § 31.3111-426CFR§ 31.3111-4Section § 31.3111-4; Liability for employer tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3111-427Section § 31.3111-4section§ 31.3111-4 Tax on Employersfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id23Manner and time of payment of employer tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3111-5.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3111-5.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3111-5https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3111-5https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3111-5.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3111-5.xml26 CFR § 31.3111-526CFR§ 31.3111-5Section § 31.3111-5; Manner and time of payment of employer tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3111-528Section § 31.3111-5section§ 31.3111-5 Tax on Employersfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id23Instrumentalities of the United States specifically exempted from the employer tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3112-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3112-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3112-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3112-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3112-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3112-1.xml26 CFR § 31.3112-126CFR§ 31.3112-1Section § 31.3112-1; Instrumentalities of the United States specifically exempted from the employer tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3112-129Section § 31.3112-1section§ 31.3112-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartBGeneral ProvisionsD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30.pdf26 CFR Subjgrp26CFRSubjgrp; General ProvisionsChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartB-subjectgroup-id3030Subjgrpsubjgrpid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Wages.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a-1.xml26 CFR § 31.3121(a)-126CFR§ 31.3121-a--1Section § 31.3121(A)-1; Wages.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a-131Section § 31.3121(A)-1section§ 31.3121(a)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 7001, 34 FR 999, Jan. 23, 1969; T.D. 7374, 40 FR 30948, July 24, 1975; T.D. 8276, 54 FR 51027, Dec. 12, 1989; T.D. 8324, 55 FR 51696, Dec. 17, 1990; T.D. 8582, 59 FR 66189, Dec. 23, 1994; T.D. 9092, 68 FR 45361, Sept. 17, 2003General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 34 Page 99934 FR 999Federal RegisterVolume 40 Page 3094840 FR 30948Federal RegisterVolume 54 Page 5102754 FR 51027Federal RegisterVolume 55 Page 5169655 FR 51696Federal RegisterVolume 59 Page 6618959 FR 66189Federal RegisterVolume 68 Page 4536168 FR 45361id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Question and answer relating to the definition of wages in section 3121(a) (Temporary).D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a-1T.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a-1T.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a-1Thttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a-1Thttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a-1T.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a-1T.xml26 CFR § 31.3121(a)-1T26CFR§ 31.3121-a--1TSection § 31.3121(A)-1t; Question and answer relating to the definition of wages in section 3121(a) (Temporary).Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a-1T32Section § 31.3121(A)-1tsection§ 31.3121(a)-1T T.D. 8004, 50 FR 755, Jan. 7, 1985General ProvisionsfalseUnited States Statutes at LargeVolume 98 Page 88598 Stat. 885Federal RegisterVolume 50 Page 75550 FR 755id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Wages; when paid and received.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a-2.xml26 CFR § 31.3121(a)-226CFR§ 31.3121-a--2Section § 31.3121(A)-2; Wages; when paid and received.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a-233Section § 31.3121(A)-2section§ 31.3121(a)-2 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8306, July 2, 1964; T.D. 7001, 34 FR 999, Jan. 23, 1969; T.D. 9266, 71 FR 35154, June 19, 2006General ProvisionsfalseCode of Federal RegulationsTitle 26 Part 3126 CFR Part 31Code of Federal RegulationsTitle 26 Part 3026 CFR Part 30Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 830629 FR 8306Federal RegisterVolume 34 Page 99934 FR 999Federal RegisterVolume 71 Page 3515471 FR 35154id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Reimbursement and other expense allowance amounts.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a-3.xml26 CFR § 31.3121(a)-326CFR§ 31.3121-a--3Section § 31.3121(A)-3; Reimbursement and other expense allowance amounts.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a-334Section § 31.3121(A)-3section§ 31.3121(a)-3 T.D. 8324, 55 FR 51696, Dec. 17, 1990General ProvisionsfalseFederal RegisterVolume 55 Page 5169655 FR 51696id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Annual wage limitation.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a1-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a1-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a1-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a1-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a1-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a1-1.xml26 CFR § 31.3121(a)(1)-126CFR§ 31.3121-a--1--1Section § 31.3121(A)(1)-1; Annual wage limitation.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a1-135Section § 31.3121(A)(1)-1section§ 31.3121(a)(1)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8307, July 2, 1964; T.D. 6983, 33 FR 18015, Dec. 4, 1968; T.D. 7374, 40 FR 30948, July 24, 1975; T.D. 7660, 44 FR 75139, Dec. 19, 1979General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 830729 FR 8307Federal RegisterVolume 33 Page 1801533 FR 18015Federal RegisterVolume 40 Page 3094840 FR 30948Federal RegisterVolume 44 Page 7513944 FR 75139id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a2-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a2-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a2-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a2-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a2-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a2-1.xml26 CFR § 31.3121(a)(2)-126CFR§ 31.3121-a--2--1Section § 31.3121(A)(2)-1; Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a2-136Section § 31.3121(A)(2)-1section§ 31.3121(a)(2)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 9233, 70 FR 74199, Dec. 15, 2005General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 70 Page 7419970 FR 74199id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Retirement payments.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a3-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a3-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a3-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a3-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a3-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a3-1.xml26 CFR § 31.3121(a)(3)-126CFR§ 31.3121-a--3--1Section § 31.3121(A)(3)-1; Retirement payments.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a3-137Section § 31.3121(A)(3)-1section§ 31.3121(a)(3)-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Payments on account of sickness or accident disability, or medical or hospitalization expenses.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a4-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a4-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a4-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a4-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a4-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a4-1.xml26 CFR § 31.3121(a)(4)-126CFR§ 31.3121-a--4--1Section § 31.3121(A)(4)-1; Payments on account of sickness or accident disability, or medical or hospitalization expenses.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a4-138Section § 31.3121(A)(4)-1section§ 31.3121(a)(4)-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a5-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a5-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a5-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a5-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a5-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a5-1.xml26 CFR § 31.3121(a)(5)-126CFR§ 31.3121-a--5--1Section § 31.3121(A)(5)-1; Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a5-139Section § 31.3121(A)(5)-1section§ 31.3121(a)(5)-1 T.D. 6876, 31 FR 2596, Feb. 10, 1966General ProvisionsfalseFederal RegisterVolume 31 Page 259631 FR 2596id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Payments under or to an annuity contract described in section 403(b).D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a5-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a5-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a5-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a5-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a5-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a5-2.xml26 CFR § 31.3121(a)(5)-226CFR§ 31.3121-a--5--2Section § 31.3121(A)(5)-2; Payments under or to an annuity contract described in section 403(b).Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a5-240Section § 31.3121(A)(5)-2section§ 31.3121(a)(5)-2 T.D. 9367, 72 FR 64942, Nov. 19, 2007General ProvisionsfalseFederal RegisterVolume 72 Page 6494272 FR 64942id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Payment by an employer of employee tax under section 3101 or employee contributions under a State law.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a6-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a6-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a6-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a6-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a6-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a6-1.xml26 CFR § 31.3121(a)(6)-126CFR§ 31.3121-a--6--1Section § 31.3121(A)(6)-1; Payment by an employer of employee tax under section 3101 or employee contributions under a State law.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a6-141Section § 31.3121(A)(6)-1section§ 31.3121(a)(6)-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Payments for services not in the course of employer's trade or business or for domestic service.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a7-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a7-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a7-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a7-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a7-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a7-1.xml26 CFR § 31.3121(a)(7)-126CFR§ 31.3121-a--7--1Section § 31.3121(A)(7)-1; Payments for services not in the course of employer's trade or business or for domestic service.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a7-142Section § 31.3121(A)(7)-1section§ 31.3121(a)(7)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 9266, 71 FR 35155, June 19, 2006General ProvisionsfalseCode of Federal RegulationsTitle 26 Part 3126 CFR Part 31Code of Federal RegulationsTitle 26 Part 3026 CFR Part 30Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 71 Page 3515571 FR 35155id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Payments for agricultural labor.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a8-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a8-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a8-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a8-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a8-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a8-1.xml26 CFR § 31.3121(a)(8)-126CFR§ 31.3121-a--8--1Section § 31.3121(A)(8)-1; Payments for agricultural labor.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a8-143Section § 31.3121(A)(8)-1section§ 31.3121(a)(8)-1 T.D. 6744, 29 FR 8308, July 2, 1964, as amended by T.D. 9266, 71 FR 35155, June 19, 2006General ProvisionsfalseCode of Federal RegulationsTitle 26 Part 3126 CFR Part 31Code of Federal RegulationsTitle 26 Part 3026 CFR Part 30Federal RegisterVolume 29 Page 830829 FR 8308Federal RegisterVolume 71 Page 3515571 FR 35155id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Payments to employees for nonwork periods.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a9-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a9-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a9-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a9-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a9-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a9-1.xml26 CFR § 31.3121(a)(9)-126CFR§ 31.3121-a--9--1Section § 31.3121(A)(9)-1; Payments to employees for nonwork periods.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a9-144Section § 31.3121(A)(9)-1section§ 31.3121(a)(9)-1 T.D. 6744, 29 FR 8309, July 2, 1964, as amended by T.D. 7373, 40 FR 30957, July 24, 1975; 40 FR 32831, Aug. 5, 1975General ProvisionsfalseFederal RegisterVolume 29 Page 830929 FR 8309Federal RegisterVolume 40 Page 3095740 FR 30957Federal RegisterVolume 40 Page 3283140 FR 32831id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Payments to certain home workers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a10-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a10-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a10-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a10-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a10-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a10-1.xml26 CFR § 31.3121(a)(10)-126CFR§ 31.3121-a--10--1Section § 31.3121(A)(10)-1; Payments to certain home workers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a10-145Section § 31.3121(A)(10)-1section§ 31.3121(a)(10)-1 T.D. 9266, 71 FR 35156, June 19, 2006General ProvisionsfalseCode of Federal RegulationsTitle 26 Part 3126 CFR Part 31Code of Federal RegulationsTitle 26 Part 3026 CFR Part 30Federal RegisterVolume 71 Page 3515671 FR 35156id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Moving expenses.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a11-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a11-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a11-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a11-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a11-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a11-1.xml26 CFR § 31.3121(a)(11)-126CFR§ 31.3121-a--11--1Section § 31.3121(A)(11)-1; Moving expenses.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a11-146Section § 31.3121(A)(11)-1section§ 31.3121(a)(11)-1 T.D. 7375, 40 FR 42350, Sept. 12, 1975General ProvisionsfalseFederal RegisterVolume 40 Page 4235040 FR 42350id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Tips.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a12-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a12-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a12-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a12-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a12-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a12-1.xml26 CFR § 31.3121(a)(12)-126CFR§ 31.3121-a--12--1Section § 31.3121(A)(12)-1; Tips.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a12-147Section § 31.3121(A)(12)-1section§ 31.3121(a)(12)-1 T.D. 7001, 34 FR 999, Jan. 23, 1969General ProvisionsfalseFederal RegisterVolume 34 Page 99934 FR 999id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Payments under certain employers' plans after retirement, disability, or death.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a13-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a13-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a13-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a13-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a13-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a13-1.xml26 CFR § 31.3121(a)(13)-126CFR§ 31.3121-a--13--1Section § 31.3121(A)(13)-1; Payments under certain employers' plans after retirement, disability, or death.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a13-148Section § 31.3121(A)(13)-1section§ 31.3121(a)(13)-1 T.D. 7374, 40 FR 30949, July 24, 1975General ProvisionsfalseFederal RegisterVolume 40 Page 3094940 FR 30949id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Payments by employer to survivor or estate of former employee.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a14-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a14-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a14-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a14-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a14-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a14-1.xml26 CFR § 31.3121(a)(14)-126CFR§ 31.3121-a--14--1Section § 31.3121(A)(14)-1; Payments by employer to survivor or estate of former employee.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a14-149Section § 31.3121(A)(14)-1section§ 31.3121(a)(14)-1 T.D. 7374, 40 FR 30950, July 24, 1975, as amended by T.D. 7373, 40 FR 30957, July 24, 1975General ProvisionsfalseFederal RegisterVolume 40 Page 3095040 FR 30950Federal RegisterVolume 40 Page 3095740 FR 30957id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Payments by employer to disabled former employee.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a15-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a15-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a15-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a15-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a15-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a15-1.xml26 CFR § 31.3121(a)(15)-126CFR§ 31.3121-a--15--1Section § 31.3121(A)(15)-1; Payments by employer to disabled former employee.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a15-150Section § 31.3121(A)(15)-1section§ 31.3121(a)(15)-1 T.D. 7374, 40 FR 30950, July 24, 1975, as amended by T.D. 7373, 40 FR 30957, July 24, 1975General ProvisionsfalseFederal RegisterVolume 40 Page 3095040 FR 30950Federal RegisterVolume 40 Page 3095740 FR 30957id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Payments or benefits under a qualified educational assistance program.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121a18-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121a18-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a18-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121a18-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121a18-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121a18-1.xml26 CFR § 31.3121(a)(18)-126CFR§ 31.3121-a--18--1Section § 31.3121(A)(18)-1; Payments or benefits under a qualified educational assistance program.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121a18-151Section § 31.3121(A)(18)-1section§ 31.3121(a)(18)-1 T.D. 7898, 48 FR 31019, July 6, 1983General ProvisionsfalseFederal RegisterVolume 48 Page 3101948 FR 31019id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Employment; services to which the regulations in this subpart apply.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b-1.xml26 CFR § 31.3121(b)-126CFR§ 31.3121-b--1Section § 31.3121(B)-1; Employment; services to which the regulations in this subpart apply.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b-152Section § 31.3121(B)-1section§ 31.3121(b)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6983, 33 FR 18015, Dec. 4, 1968General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 33 Page 1801533 FR 18015id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Employment; services performed before 1955.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b-2.xml26 CFR § 31.3121(b)-226CFR§ 31.3121-b--2Section § 31.3121(B)-2; Employment; services performed before 1955.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b-253Section § 31.3121(B)-2section§ 31.3121(b)-2 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8309, July 2, 1964General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 830929 FR 8309id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Employment; services performed after 1954.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b-3.xml26 CFR § 31.3121(b)-326CFR§ 31.3121-b--3Section § 31.3121(B)-3; Employment; services performed after 1954.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b-354Section § 31.3121(B)-3section§ 31.3121(b)-3 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8309, July 2, 1964General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 830929 FR 8309id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Employment; excepted services in general.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b-4.xml26 CFR § 31.3121(b)-426CFR§ 31.3121-b--4Section § 31.3121(B)-4; Employment; excepted services in general.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b-455Section § 31.3121(B)-4section§ 31.3121(b)-4 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8310, July 2, 1964General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 831029 FR 8310id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b1-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b1-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b1-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b1-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b1-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b1-1.xml26 CFR § 31.3121(b)(1)-126CFR§ 31.3121-b--1--1Section § 31.3121(B)(1)-1; Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b1-156Section § 31.3121(B)(1)-1section§ 31.3121(b)(1)-1 T.D. 6744, 29 FR 8310, July 2, 1964General ProvisionsfalseFederal RegisterVolume 29 Page 831029 FR 8310id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Domestic service performed by students for certain college organizations.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b2-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b2-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b2-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b2-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b2-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b2-1.xml26 CFR § 31.3121(b)(2)-126CFR§ 31.3121-b--2--1Section § 31.3121(B)(2)-1; Domestic service performed by students for certain college organizations.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b2-157Section § 31.3121(B)(2)-1section§ 31.3121(b)(2)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 9167, 69 FR 76405, Dec. 21, 2004General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 69 Page 7640569 FR 76405id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Family employment.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b3-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b3-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b3-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b3-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b3-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b3-1.xml26 CFR § 31.3121(b)(3)-126CFR§ 31.3121-b--3--1Section § 31.3121(B)(3)-1; Family employment.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b3-158Section § 31.3121(B)(3)-1section§ 31.3121(b)(3)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8311, July 2, 1964; T.D. 7374, 40 FR 30950, July 24, 1975; T.D. 9554, 76 FR 67365, Nov. 1, 2011; T.D. 9670, 79 FR 36206, June 26, 2014General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 831129 FR 8311Federal RegisterVolume 40 Page 3095040 FR 30950Federal RegisterVolume 76 Page 6736576 FR 67365Federal RegisterVolume 79 Page 3620679 FR 36206id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services performed on or in connection with a non-American vessel or aircraft.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b4-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b4-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b4-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b4-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b4-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b4-1.xml26 CFR § 31.3121(b)(4)-126CFR§ 31.3121-b--4--1Section § 31.3121(B)(4)-1; Services performed on or in connection with a non-American vessel or aircraft.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b4-159Section § 31.3121(B)(4)-1section§ 31.3121(b)(4)-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services in employ of an instrumentality of the United States specifically exempted from the employer tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b5-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b5-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b5-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b5-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b5-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b5-1.xml26 CFR § 31.3121(b)(5)-126CFR§ 31.3121-b--5--1Section § 31.3121(B)(5)-1; Services in employ of an instrumentality of the United States specifically exempted from the employer tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b5-160Section § 31.3121(B)(5)-1section§ 31.3121(b)(5)-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services in employ of United States or instrumentality thereof.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b6-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b6-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b6-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b6-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b6-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b6-1.xml26 CFR § 31.3121(b)(6)-126CFR§ 31.3121-b--6--1Section § 31.3121(B)(6)-1; Services in employ of United States or instrumentality thereof.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b6-161Section § 31.3121(B)(6)-1section§ 31.3121(b)(6)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8311, July 2, 1964; T.D. 6983, 33 FR 18016, Dec. 4, 1968; T.D. 7373, 40 FR 30957, July 24, 1975General ProvisionsfalseUnited States CodeTitle 5 Section 5351(2)Title 5 Chapter 835 U.S.C. 5351(2)5 U.S.C. Chapter 83United States Statutes at LargeVolume 70 Page 82770 Stat. 827Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 831129 FR 8311Federal RegisterVolume 33 Page 1801633 FR 18016Federal RegisterVolume 40 Page 3095740 FR 30957id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services in employ of States or their political subdivisions or instrumentalities.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b7-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b7-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b7-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b7-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b7-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b7-1.xml26 CFR § 31.3121(b)(7)-126CFR§ 31.3121-b--7--1Section § 31.3121(B)(7)-1; Services in employ of States or their political subdivisions or instrumentalities.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b7-162Section § 31.3121(B)(7)-1section§ 31.3121(b)(7)-1 T.D. 6744, 29 FR 8312, July 2, 1964, as amended by T.D. 6983, 33 FR 18016, Dec. 4, 1968; T.D. 7373, 40 FR 30958, July 24, 1975General ProvisionsfalseUnited States CodeTitle 5 Section 5351(2)5 U.S.C. 5351(2)Federal RegisterVolume 29 Page 831229 FR 8312Federal RegisterVolume 33 Page 1801633 FR 18016Federal RegisterVolume 40 Page 3095840 FR 30958id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Service by employees who are not members of a public retirement system.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b7-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b7-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b7-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b7-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b7-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b7-2.xml26 CFR § 31.3121(b)(7)-226CFR§ 31.3121-b--7--2Section § 31.3121(B)(7)-2; Service by employees who are not members of a public retirement system.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b7-263Section § 31.3121(B)(7)-2section§ 31.3121(b)(7)-2 T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991, as amended by T.D. 8794, 63 FR 70338, Dec. 21, 1998; T.D. 8891, 65 FR 44682, July 19, 2000General ProvisionsfalseFederal RegisterVolume 56 Page 2957056 FR 29570Federal RegisterVolume 56 Page 4024656 FR 40246Federal RegisterVolume 63 Page 7033863 FR 70338Federal RegisterVolume 65 Page 4468265 FR 44682id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services performed by a minister of a church or a member of a religious order.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b8-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b8-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b8-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b8-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b8-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b8-1.xml26 CFR § 31.3121(b)(8)-126CFR§ 31.3121-b--8--1Section § 31.3121(B)(8)-1; Services performed by a minister of a church or a member of a religious order.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b8-164Section § 31.3121(B)(8)-1section§ 31.3121(b)(8)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7280, 38 FR 18369, July 10, 1973General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 38 Page 1836938 FR 18369id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b8-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b8-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b8-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b8-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b8-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b8-2.xml26 CFR § 31.3121(b)(8)-226CFR§ 31.3121-b--8--2Section § 31.3121(B)(8)-2; Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b8-265Section § 31.3121(B)(8)-2section§ 31.3121(b)(8)-2 T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7280, 38 FR 18369, July 10, 1973General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 38 Page 1836938 FR 18369id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Railroad industry; services performed by an employee or an employee representative as defined in section 3231.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b9-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b9-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b9-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b9-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b9-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b9-1.xml26 CFR § 31.3121(b)(9)-126CFR§ 31.3121-b--9--1Section § 31.3121(B)(9)-1; Railroad industry; services performed by an employee or an employee representative as defined in section 3231.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b9-166Section § 31.3121(B)(9)-1section§ 31.3121(b)(9)-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b10-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b10-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b10-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b10-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b10-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b10-1.xml26 CFR § 31.3121(b)(10)-126CFR§ 31.3121-b--10--1Section § 31.3121(B)(10)-1; Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b10-167Section § 31.3121(B)(10)-1section§ 31.3121(b)(10)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7373, 40 FR 30958, July 24, 1975General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 40 Page 3095840 FR 30958id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b10-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b10-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b10-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b10-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b10-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b10-2.xml26 CFR § 31.3121(b)(10)-226CFR§ 31.3121-b--10--2Section § 31.3121(B)(10)-2; Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b10-268Section § 31.3121(B)(10)-2section§ 31.3121(b)(10)-2 T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7373, 40 FR 30958, July 24, 1975; T.D. 9167, 69 FR 76407, Dec. 21, 2004General ProvisionsfalseUnited States CodeTitle 42 Section 418(c)(5)42 U.S.C. 418(c)(5)Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 40 Page 3095840 FR 30958Federal RegisterVolume 69 Page 7640769 FR 76407id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services in the employ of a foreign government.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b11-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b11-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b11-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b11-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b11-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b11-1.xml26 CFR § 31.3121(b)(11)-126CFR§ 31.3121-b--11--1Section § 31.3121(B)(11)-1; Services in the employ of a foreign government.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b11-169Section § 31.3121(B)(11)-1section§ 31.3121(b)(11)-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services in employ of wholly owned instrumentality of foreign government.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b12-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b12-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b12-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b12-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b12-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b12-1.xml26 CFR § 31.3121(b)(12)-126CFR§ 31.3121-b--12--1Section § 31.3121(B)(12)-1; Services in employ of wholly owned instrumentality of foreign government.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b12-170Section § 31.3121(B)(12)-1section§ 31.3121(b)(12)-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services of student nurse or hospital intern.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b13-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b13-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b13-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b13-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b13-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b13-1.xml26 CFR § 31.3121(b)(13)-126CFR§ 31.3121-b--13--1Section § 31.3121(B)(13)-1; Services of student nurse or hospital intern.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b13-171Section § 31.3121(B)(13)-1section§ 31.3121(b)(13)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6983, 33 FR 18017, Dec. 4, 1968General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 33 Page 1801733 FR 18017id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services in delivery or distribution of newspapers, shopping news, or magazines.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b14-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b14-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b14-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b14-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b14-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b14-1.xml26 CFR § 31.3121(b)(14)-126CFR§ 31.3121-b--14--1Section § 31.3121(B)(14)-1; Services in delivery or distribution of newspapers, shopping news, or magazines.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b14-172Section § 31.3121(B)(14)-1section§ 31.3121(b)(14)-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services in employ of international organization.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b15-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b15-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b15-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b15-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b15-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b15-1.xml26 CFR § 31.3121(b)(15)-126CFR§ 31.3121-b--15--1Section § 31.3121(B)(15)-1; Services in employ of international organization.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b15-173Section § 31.3121(B)(15)-1section§ 31.3121(b)(15)-1 General ProvisionsfalseUnited States CodeTitle 22 Section 288-288fTitle 22 Section 28822 U.S.C. 288-288f22 U.S.C. 288id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services performed under share-farming arrangement.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b16-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b16-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b16-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b16-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b16-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b16-1.xml26 CFR § 31.3121(b)(16)-126CFR§ 31.3121-b--16--1Section § 31.3121(B)(16)-1; Services performed under share-farming arrangement.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b16-174Section § 31.3121(B)(16)-1section§ 31.3121(b)(16)-1 T.D. 6744, 29 FR 8313, July 2, 1964General ProvisionsfalseFederal RegisterVolume 29 Page 831329 FR 8313id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services in employ of Communist organization.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b17-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b17-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b17-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b17-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b17-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b17-1.xml26 CFR § 31.3121(b)(17)-126CFR§ 31.3121-b--17--1Section § 31.3121(B)(17)-1; Services in employ of Communist organization.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b17-175Section § 31.3121(B)(17)-1section§ 31.3121(b)(17)-1 T.D. 6744, 29 FR 8313, July 2, 1964General ProvisionsfalseUnited States CodeTitle 50 Section 781et seq.50 U.S.C. 781et seq.Federal RegisterVolume 29 Page 831329 FR 8313id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services performed by a resident of the Republic of the Philippines while temporarily in Guam.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b18-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b18-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b18-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b18-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b18-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b18-1.xml26 CFR § 31.3121(b)(18)-126CFR§ 31.3121-b--18--1Section § 31.3121(B)(18)-1; Services performed by a resident of the Republic of the Philippines while temporarily in Guam.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b18-176Section § 31.3121(B)(18)-1section§ 31.3121(b)(18)-1 T.D. 6744, 29 FR 8313, July 2, 1964General ProvisionsfalseUnited States CodeTitle 8 Section 11018 U.S.C. 1101United States Statutes at LargeVolume 66 Page 16666 Stat. 166Federal RegisterVolume 29 Page 831329 FR 8313id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Services of certain nonresident aliens.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b19-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b19-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b19-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b19-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b19-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b19-1.xml26 CFR § 31.3121(b)(19)-126CFR§ 31.3121-b--19--1Section § 31.3121(B)(19)-1; Services of certain nonresident aliens.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b19-177Section § 31.3121(B)(19)-1section§ 31.3121(b)(19)-1 (Sec. 101, Immigration and Nationality Act, as amended by sec. 101, Act of June 27, 1952, 66 Stat. 166; sec. 109, Act of Sept. 21, 1961, 75 Stat. 534)T.D. 6744, 29 FR 8313, July 2, 1964, as amended by T.D. 8411, 57 FR 15241, Apr. 27, 1992General ProvisionsfalseUnited States CodeTitle 8 Section 11018 U.S.C. 1101United States CodeTitle 22 Section 144622 U.S.C. 1446United States Statutes at LargeVolume 66 Page 16666 Stat. 166United States Statutes at LargeVolume 66 Page 16666 Stat. 166United States Statutes at LargeVolume 68 Page 16668 Stat. 166United States Statutes at LargeVolume 75 Page 53475 Stat. 534United States Statutes at LargeVolume 75 Page 53475 Stat. 534Federal RegisterVolume 29 Page 831329 FR 8313Federal RegisterVolume 57 Page 1524157 FR 15241id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Service performed on a boat engaged in catching fish.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121b20-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121b20-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b20-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121b20-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121b20-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121b20-1.xml26 CFR § 31.3121(b)(20)-126CFR§ 31.3121-b--20--1Section § 31.3121(B)(20)-1; Service performed on a boat engaged in catching fish.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121b20-178Section § 31.3121(B)(20)-1section§ 31.3121(b)(20)-1 T.D. 7716, 45 FR 57123, Aug. 27, 1980General ProvisionsfalseFederal RegisterVolume 45 Page 5712345 FR 57123id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Included and excluded services.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121c-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121c-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121c-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121c-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121c-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121c-1.xml26 CFR § 31.3121(c)-126CFR§ 31.3121-c--1Section § 31.3121(C)-1; Included and excluded services.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121c-179Section § 31.3121(C)-1section§ 31.3121(c)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8313, July 2, 1964General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 831329 FR 8313id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Who are employees.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121d-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121d-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121d-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121d-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121d-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121d-1.xml26 CFR § 31.3121(d)-126CFR§ 31.3121-d--1Section § 31.3121(D)-1; Who are employees.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121d-180Section § 31.3121(D)-1section§ 31.3121(d)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8314, July 2, 1964; T.D. 7691, 45 FR 24129, Apr. 9, 1980General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 831429 FR 8314Federal RegisterVolume 45 Page 2412945 FR 24129id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Who are employers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121d-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121d-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121d-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121d-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121d-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121d-2.xml26 CFR § 31.3121(d)-226CFR§ 31.3121-d--2Section § 31.3121(D)-2; Who are employers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121d-281Section § 31.3121(D)-2section§ 31.3121(d)-2 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30State, United States, and citizen.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121e-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121e-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121e-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121e-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121e-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121e-1.xml26 CFR § 31.3121(e)-126CFR§ 31.3121-e--1Section § 31.3121(E)-1; State, United States, and citizen.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121e-182Section § 31.3121(E)-1section§ 31.3121(e)-1 T.D. 6744, 29 FR 8314, July 2, 1964General ProvisionsfalseFederal RegisterVolume 29 Page 831429 FR 8314id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30American vessel and aircraft.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121f-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121f-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121f-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121f-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121f-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121f-1.xml26 CFR § 31.3121(f)-126CFR§ 31.3121-f--1Section § 31.3121(F)-1; American vessel and aircraft.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121f-183Section § 31.3121(F)-1section§ 31.3121(f)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8314, July 2, 1964General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 831429 FR 8314id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Agricultural labor.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121g-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121g-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121g-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121g-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121g-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121g-1.xml26 CFR § 31.3121(g)-126CFR§ 31.3121-g--1Section § 31.3121(G)-1; Agricultural labor.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121g-184Section § 31.3121(G)-1section§ 31.3121(g)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8315, July 2, 1964General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 831529 FR 8315id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30American employer.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121h-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121h-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121h-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121h-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121h-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121h-1.xml26 CFR § 31.3121(h)-126CFR§ 31.3121-h--1Section § 31.3121(H)-1; American employer.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121h-185Section § 31.3121(H)-1section§ 31.3121(h)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8315, July 2, 1964General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 831529 FR 8315id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Computation to nearest dollar of cash remuneration for domestic service.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121i-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121i-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121i-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121i-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121i-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121i-1.xml26 CFR § 31.3121(i)-126CFR§ 31.3121-i--1Section § 31.3121(I)-1; Computation to nearest dollar of cash remuneration for domestic service.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121i-186Section § 31.3121(I)-1section§ 31.3121(i)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 9266, 71 FR 35157, June 19, 2006General ProvisionsfalseCode of Federal RegulationsTitle 26 Part 3126 CFR Part 31Code of Federal RegulationsTitle 26 Part 3026 CFR Part 30Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 71 Page 3515771 FR 35157id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Computation of remuneration for service performed by an individual as a member of a uniformed service.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121i-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121i-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121i-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121i-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121i-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121i-2.xml26 CFR § 31.3121(i)-226CFR§ 31.3121-i--2Section § 31.3121(I)-2; Computation of remuneration for service performed by an individual as a member of a uniformed service.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121i-287Section § 31.3121(I)-2section§ 31.3121(i)-2 T.D. 6744, 29 FR 8315, July 2, 1964General ProvisionsfalseUnited States CodeTitle 38 Section 401(1)Title 38 Section 40338 U.S.C. 401(1)38 U.S.C. 403United States Statutes at LargeVolume 72 Page 112672 Stat. 1126Federal RegisterVolume 29 Page 831529 FR 8315id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121i-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121i-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121i-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121i-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121i-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121i-3.xml26 CFR § 31.3121(i)-326CFR§ 31.3121-i--3Section § 31.3121(I)-3; Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121i-388Section § 31.3121(I)-3section§ 31.3121(i)-3 T.D. 6744, 29 FR 8315, July 2, 1964General ProvisionsfalseUnited States CodeTitle 22 Section 250122 U.S.C. 2501United States Statutes at LargeVolume 75 Page 61275 Stat. 612Federal RegisterVolume 29 Page 831529 FR 8315id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Computation of remuneration for service performed by certain members of religious orders.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121i-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121i-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121i-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121i-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121i-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121i-4.xml26 CFR § 31.3121(i)-426CFR§ 31.3121-i--4Section § 31.3121(I)-4; Computation of remuneration for service performed by certain members of religious orders.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121i-489Section § 31.3121(I)-4section§ 31.3121(i)-4 T.D. 7280, 38 FR 18369, July 10, 1973General ProvisionsfalseFederal RegisterVolume 38 Page 1836938 FR 18369id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Covered transportation service.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121j-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121j-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121j-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121j-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121j-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121j-1.xml26 CFR § 31.3121(j)-126CFR§ 31.3121-j--1Section § 31.3121(J)-1; Covered transportation service.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121j-190Section § 31.3121(J)-1section§ 31.3121(j)-1 General ProvisionsfalseUnited States CodeTitle 42 Section 41842 U.S.C. 418id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Waiver of exemption from taxes.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121k-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121k-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121k-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121k-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121k-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121k-1.xml26 CFR § 31.3121(k)-126CFR§ 31.3121-k--1Section § 31.3121(K)-1; Waiver of exemption from taxes.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121k-191Section § 31.3121(K)-1section§ 31.3121(k)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6983, 33 FR 18018, Dec. 4, 1968; T.D. 7012, 34 FR 7693, May 15, 1969; T.D. 7476, 42 FR 17874, Apr. 4, 1977General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 33 Page 1801833 FR 18018Federal RegisterVolume 34 Page 769334 FR 7693Federal RegisterVolume 42 Page 1787442 FR 17874id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Waivers of exemption; original effective date changed retroactively.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121k-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121k-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121k-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121k-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121k-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121k-2.xml26 CFR § 31.3121(k)-226CFR§ 31.3121-k--2Section § 31.3121(K)-2; Waivers of exemption; original effective date changed retroactively.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121k-292Section § 31.3121(K)-2section§ 31.3121(k)-2 T.D. 6983, 33 FR 18018, Dec. 4, 1968General ProvisionsfalseFederal RegisterVolume 33 Page 1801833 FR 18018id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Request for coverage of individual employed by exempt organization before August 1, 1956.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121k-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121k-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121k-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121k-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121k-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121k-3.xml26 CFR § 31.3121(k)-326CFR§ 31.3121-k--3Section § 31.3121(K)-3; Request for coverage of individual employed by exempt organization before August 1, 1956.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121k-393Section § 31.3121(K)-3section§ 31.3121(k)-3 T.D. 6744, 29 FR 8318, July 2, 1964General ProvisionsfalseUnited States Statutes at LargeVolume 72 Page 93872 Stat. 938United States Public Law 785 (85th Congress)Public Law 85-785Federal RegisterVolume 29 Page 831829 FR 8318id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Constructive filing of waivers of exemption from social security taxes by certain tax-exempt organizations.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121k-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121k-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121k-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121k-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121k-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121k-4.xml26 CFR § 31.3121(k)-426CFR§ 31.3121-k--4Section § 31.3121(K)-4; Constructive filing of waivers of exemption from social security taxes by certain tax-exempt organizations.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121k-494Section § 31.3121(K)-4section§ 31.3121(k)-4 T.D. 7647, 44 FR 59524, Oct. 16, 1979General ProvisionsfalseFederal RegisterVolume 44 Page 5952444 FR 59524id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Agreements entered into by domestic corporations with respect to foreign subsidiaries.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121l-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121l-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121l-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121l-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121l-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121l-1.xml26 CFR § 31.3121(l)-126CFR§ 31.3121-l--1Section § 31.3121(L)-1; Agreements entered into by domestic corporations with respect to foreign subsidiaries.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121l-195Section § 31.3121(L)-1section§ 31.3121(l)-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Crew leader.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121o-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121o-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121o-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121o-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121o-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121o-1.xml26 CFR § 31.3121(o)-126CFR§ 31.3121-o--1Section § 31.3121(O)-1; Crew leader.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121o-196Section § 31.3121(O)-1section§ 31.3121(o)-1 T.D. 6744, 29 FR 8320, July 2, 1964General ProvisionsfalseFederal RegisterVolume 29 Page 832029 FR 8320id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Tips included for employee taxes.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121q-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121q-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121q-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121q-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121q-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121q-1.xml26 CFR § 31.3121(q)-126CFR§ 31.3121-q--1Section § 31.3121(Q)-1; Tips included for employee taxes.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121q-197Section § 31.3121(Q)-1section§ 31.3121(q)-1 T.D. 7001, 34 FR 1000, Jan. 23, 1969General ProvisionsfalseFederal RegisterVolume 34 Page 100034 FR 1000id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Election of coverage by religious orders.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121r-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121r-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121r-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121r-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121r-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121r-1.xml26 CFR § 31.3121(r)-126CFR§ 31.3121-r--1Section § 31.3121(R)-1; Election of coverage by religious orders.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121r-198Section § 31.3121(R)-1section§ 31.3121(r)-1 T.D. 7280, 38 FR 18370, July 10, 1973General ProvisionsfalseFederal RegisterVolume 38 Page 1837038 FR 18370id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Concurrent employment by related corporations with common paymaster.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121s-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121s-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121s-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121s-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121s-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121s-1.xml26 CFR § 31.3121(s)-126CFR§ 31.3121-s--1Section § 31.3121(S)-1; Concurrent employment by related corporations with common paymaster.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121s-199Section § 31.3121(S)-1section§ 31.3121(s)-1 T.D. 7660, 44 FR 75139, Dec. 19, 1979; 45 FR 17986, Mar. 20, 1980, as amended by T.D. 9278, 71 FR 44519, Aug. 4, 2006; T.D. 9456, 74 FR 38876, Aug. 4, 2009General ProvisionstrueFederal RegisterVolume 44 Page 7513944 FR 75139Federal RegisterVolume 45 Page 1798645 FR 17986Federal RegisterVolume 71 Page 4451971 FR 44519Federal RegisterVolume 74 Page 3887674 FR 38876id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Treatment of amounts deferred under certain nonqualified deferred compensation plans.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121v2-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121v2-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121v2-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121v2-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121v2-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121v2-1.xml26 CFR § 31.3121(v)(2)-126CFR§ 31.3121-v--2--1Section § 31.3121(V)(2)-1; Treatment of amounts deferred under certain nonqualified deferred compensation plans.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121v2-1100Section § 31.3121(V)(2)-1section§ 31.3121(v)(2)-1 64 FR 4547, Jan. 29, 1999; 64 FR 15687, Apr. 1, 1999General ProvisionsfalseUnited States CodeTitle 29 Section 1002(3)29 U.S.C. 1002(3)Code of Federal RegulationsTitle 29 Part 2510.3-2(b)(1)(i) through29 CFR Part 2510.3-2(b)(1)(i) throughCode of Federal RegulationsTitle 29 Part 2510.3-2(g)(1)(ii) and29 CFR Part 2510.3-2(g)(1)(ii) andFederal RegisterVolume 64 Page 1568764 FR 15687Federal RegisterVolume 64 Page 454764 FR 4547id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Effective dates and transition rules.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3121v2-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3121v2-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121v2-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3121v2-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3121v2-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3121v2-2.xml26 CFR § 31.3121(v)(2)-226CFR§ 31.3121-v--2--2Section § 31.3121(V)(2)-2; Effective dates and transition rules.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3121v2-2101Section § 31.3121(V)(2)-2section§ 31.3121(v)(2)-2 64 FR 4567, Jan. 29, 1999General ProvisionsfalseUnited States CodeTitle 26 Section 3101et seq.26 U.S.C. 3101et seq.United States Statutes at LargeVolume 97 Page 6597 Stat. 65United States Statutes at LargeVolume 98 Page 49498 Stat. 494United States Public Law 21 (98th Congress)Public Law 98-21United States Public Law 369 (98th Congress)Public Law 98-369Federal RegisterVolume 64 Page 456764 FR 4567id-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Deductions by an employer from remuneration of an employee.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3123-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3123-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3123-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3123-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3123-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3123-1.xml26 CFR § 31.3123-126CFR§ 31.3123-1Section § 31.3123-1; Deductions by an employer from remuneration of an employee.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3123-1102Section § 31.3123-1section§ 31.3123-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartB-subjectgroup-id30Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3127-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3127-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3127-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3127-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3127-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3127-1.xml26 CFR § 31.3127-126CFR§ 31.3127-1Section § 31.3127-1; Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3127-1103Section § 31.3127-1section§ 31.3127-1 T.D. 9670, 79 FR 36206, June 26, 2014General ProvisionsfalseFederal RegisterVolume 79 Page 3620679 FR 36206id-CFR-2017-title26-vol17-part31Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)D09002ee1a4c66c02-CFR-2017-title26-vol17-part31-subpartC.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartC.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartChttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartChttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartC.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part31-subpartC.xml26 CFR C26CFRSubpart C; Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartC104Subpart CsubpartC Tax on Employeesfalseid-CFR-2017-title26-vol17-part31-subpartCTax on EmployeesD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id105.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id105https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id105https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id105.pdf26 CFR Subjgrp26CFRSubjgrp; Tax on EmployeesChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartC-subjectgroup-id105105Subjgrpsubjgrpid-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id105Measure of employee tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3201-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3201-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3201-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3201-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3201-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3201-1.xml26 CFR § 31.3201-126CFR§ 31.3201-1Section § 31.3201-1; Measure of employee tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3201-1106Section § 31.3201-1section§ 31.3201-1 T.D. 8582, 59 FR 66189, Dec. 23, 1994Tax on EmployeesfalseFederal RegisterVolume 59 Page 6618959 FR 66189id-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id105Rates and computation of employee tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3201-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3201-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3201-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3201-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3201-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3201-2.xml26 CFR § 31.3201-226CFR§ 31.3201-2Section § 31.3201-2; Rates and computation of employee tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3201-2107Section § 31.3201-2section§ 31.3201-2 T.D. 8582, 59 FR 66189, Dec. 23, 1994Tax on EmployeesfalseFederal RegisterVolume 59 Page 6618959 FR 66189id-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id105Collection of, and liability for, employee tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3202-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3202-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3202-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3202-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3202-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3202-1.xml26 CFR § 31.3202-126CFR§ 31.3202-1Section § 31.3202-1; Collection of, and liability for, employee tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3202-1108Section § 31.3202-1section§ 31.3202-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6541, 26 FR 553, Jan. 20, 1961; T.D. 6727, 29 FR 5866, May 5, 1964; T.D. 8582, 59 FR 66189, Dec. 23, 1994; T.D. 9645, 78 FR 71472, Nov. 29, 2013Tax on Employee RepresentativesfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 26 Page 55326 FR 553Federal RegisterVolume 29 Page 586629 FR 5866Federal RegisterVolume 59 Page 6618959 FR 66189Federal RegisterVolume 78 Page 7147278 FR 71472id-CFR-2017-title26-vol17-part31-subpartCTax on Employee RepresentativesD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id109.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id109https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id109https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id109.pdf26 CFR Subjgrp26CFRSubjgrp; Tax on Employee RepresentativesChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartC-subjectgroup-id109109Subjgrpsubjgrpid-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id109Measure of employee representative tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3211-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3211-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3211-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3211-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3211-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3211-1.xml26 CFR § 31.3211-126CFR§ 31.3211-1Section § 31.3211-1; Measure of employee representative tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3211-1110Section § 31.3211-1section§ 31.3211-1 T.D. 8582, 59 FR 66190, Dec. 23, 1994Tax on Employee RepresentativesfalseFederal RegisterVolume 59 Page 6619059 FR 66190id-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id109Rates and computation of employee representative tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3211-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3211-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3211-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3211-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3211-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3211-2.xml26 CFR § 31.3211-226CFR§ 31.3211-2Section § 31.3211-2; Rates and computation of employee representative tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3211-2111Section § 31.3211-2section§ 31.3211-2 T.D. 8582, 59 FR 66190, Dec. 23, 1994Tax on Employee RepresentativesfalseFederal RegisterVolume 59 Page 6619059 FR 66190id-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id109Employee representative supplemental tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3211-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3211-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3211-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3211-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3211-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3211-3.xml26 CFR § 31.3211-326CFR§ 31.3211-3Section § 31.3211-3; Employee representative supplemental tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3211-3112Section § 31.3211-3section§ 31.3211-3 T.D. 8525, 59 FR 9666, Mar. 1, 1994Tax on Employee RepresentativesfalseFederal RegisterVolume 59 Page 966659 FR 9666id-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id109Determination of compensation.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3212-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3212-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3212-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3212-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3212-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3212-1.xml26 CFR § 31.3212-126CFR§ 31.3212-1Section § 31.3212-1; Determination of compensation.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3212-1113Section § 31.3212-1section§ 31.3212-1 Tax on Employersfalseid-CFR-2017-title26-vol17-part31-subpartCTax on EmployersD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id114.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id114https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id114https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id114.pdf26 CFR Subjgrp26CFRSubjgrp; Tax on EmployersChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartC-subjectgroup-id114114Subjgrpsubjgrpid-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id114Measure of employer tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3221-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3221-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3221-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3221-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3221-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3221-1.xml26 CFR § 31.3221-126CFR§ 31.3221-1Section § 31.3221-1; Measure of employer tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3221-1115Section § 31.3221-1section§ 31.3221-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6541, 26 FR 555, Jan. 20, 1961; T.D. 8582, 59 FR 66190, Dec. 23, 1994Tax on EmployersfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 26 Page 55526 FR 555Federal RegisterVolume 59 Page 6619059 FR 66190id-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id114Rates and computation of employer tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3221-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3221-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3221-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3221-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3221-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3221-2.xml26 CFR § 31.3221-226CFR§ 31.3221-2Section § 31.3221-2; Rates and computation of employer tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3221-2116Section § 31.3221-2section§ 31.3221-2 T.D. 8582, 59 FR 66190, Dec. 23, 1994Tax on EmployersfalseFederal RegisterVolume 59 Page 6619059 FR 66190id-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id114Supplemental tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3221-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3221-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3221-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3221-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3221-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3221-3.xml26 CFR § 31.3221-326CFR§ 31.3221-3Section § 31.3221-3; Supplemental tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3221-3117Section § 31.3221-3section§ 31.3221-3 T.D. 8525, 59 FR 9666, Mar. 1, 1994Tax on EmployersfalseFederal RegisterVolume 59 Page 966659 FR 9666id-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id114Exception from supplemental tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3221-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3221-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3221-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3221-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3221-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3221-4.xml26 CFR § 31.3221-426CFR§ 31.3221-4Section § 31.3221-4; Exception from supplemental tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3221-4118Section § 31.3221-4section§ 31.3221-4 T.D. 8832, 64 FR 42833, Aug. 6, 1999General ProvisionsfalseUnited States CodeTitle 45 Section 231a(b)45 U.S.C. 231a(b)Code of Federal RegulationsTitle 20 Part 216.42(d)20 CFR Part 216.42(d)Federal RegisterVolume 64 Page 4283364 FR 42833id-CFR-2017-title26-vol17-part31-subpartCGeneral ProvisionsD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id119.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id119https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id119https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id119.pdf26 CFR Subjgrp26CFRSubjgrp; General ProvisionsChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartC-subjectgroup-id119119Subjgrpsubjgrpid-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id119Who are employers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3231a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3231a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3231a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3231a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3231a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3231a-1.xml26 CFR § 31.3231(a)-126CFR§ 31.3231-a--1Section § 31.3231(A)-1; Who are employers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3231a-1120Section § 31.3231(A)-1section§ 31.3231(a)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960; T.D. 8582, 59 FR 66191, Dec. 23, 1994General ProvisionsfalseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 59 Page 6619159 FR 66191id-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id119Who are employees.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3231b-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3231b-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3231b-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3231b-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3231b-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3231b-1.xml26 CFR § 31.3231(b)-126CFR§ 31.3231-b--1Section § 31.3231(B)-1; Who are employees.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3231b-1121Section § 31.3231(B)-1section§ 31.3231(b)-1 General ProvisionsfalseUnited States CodeTitle 45 Section 228aTitle 45 Section 228f45 U.S.C. 228a45 U.S.C. 228fid-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id119Who are employee representatives.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3231c-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3231c-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3231c-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3231c-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3231c-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3231c-1.xml26 CFR § 31.3231(c)-126CFR§ 31.3231-c--1Section § 31.3231(C)-1; Who are employee representatives.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3231c-1122Section § 31.3231(C)-1section§ 31.3231(c)-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id119Service.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3231d-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3231d-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3231d-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3231d-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3231d-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3231d-1.xml26 CFR § 31.3231(d)-126CFR§ 31.3231-d--1Section § 31.3231(D)-1; Service.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3231d-1123Section § 31.3231(D)-1section§ 31.3231(d)-1 General Provisionsfalseid-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id119Compensation.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3231e-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3231e-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3231e-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3231e-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3231e-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3231e-1.xml26 CFR § 31.3231(e)-126CFR§ 31.3231-e--1Section § 31.3231(E)-1; Compensation.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3231e-1124Section § 31.3231(E)-1section§ 31.3231(e)-1 T.D. 8582, 59 FR 66191, Dec. 23, 1994, as amended by T.D. 9092, 68 FR 54361, Sept. 17, 2003General ProvisionsfalseFederal RegisterVolume 59 Page 6619159 FR 66191Federal RegisterVolume 68 Page 5436168 FR 54361id-CFR-2017-title26-vol17-part31-subpartC-subjectgroup-id119Contribution base.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3231e-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3231e-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3231e-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3231e-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3231e-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3231e-2.xml26 CFR § 31.3231(e)-226CFR§ 31.3231-e--2Section § 31.3231(E)-2; Contribution base.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3231e-2125Section § 31.3231(E)-2section§ 31.3231(e)-2 T.D. 8582, 59 FR 66191, Dec. 23, 1994General ProvisionsfalseFederal RegisterVolume 59 Page 6619159 FR 66191id-CFR-2017-title26-vol17-part31Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)D09002ee1a4c66c02-CFR-2017-title26-vol17-part31-subpartD.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartD.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartDhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartDhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartD.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part31-subpartD.xml26 CFR D26CFRSubpart D; Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartD126Subpart DsubpartD falseid-CFR-2017-title26-vol17-part31-subpartDPersons liable for tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3301-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3301-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3301-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3301-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3301-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3301-1.xml26 CFR § 31.3301-126CFR§ 31.3301-1Section § 31.3301-1; Persons liable for tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3301-1127Section § 31.3301-1section§ 31.3301-1 falseid-CFR-2017-title26-vol17-part31-subpartDMeasure of tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3301-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3301-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3301-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3301-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3301-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3301-2.xml26 CFR § 31.3301-226CFR§ 31.3301-2Section § 31.3301-2; Measure of tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3301-2128Section § 31.3301-2section§ 31.3301-2 T.D. 6658, 28 FR 6632, June 27, 1963falseFederal RegisterVolume 28 Page 663228 FR 6632id-CFR-2017-title26-vol17-part31-subpartDRate and computation of tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3301-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3301-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3301-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3301-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3301-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3301-3.xml26 CFR § 31.3301-326CFR§ 31.3301-3Section § 31.3301-3; Rate and computation of tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3301-3129Section § 31.3301-3section§ 31.3301-3 T.D. 6658, 28 FR 6632, June 27, 1963falseFederal RegisterVolume 28 Page 663228 FR 6632id-CFR-2017-title26-vol17-part31-subpartDWhen wages are paid.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3301-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3301-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3301-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3301-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3301-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3301-4.xml26 CFR § 31.3301-426CFR§ 31.3301-4Section § 31.3301-4; When wages are paid.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3301-4130Section § 31.3301-4section§ 31.3301-4 falseid-CFR-2017-title26-vol17-part31-subpartDCredit against tax for contributions paid.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3302a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3302a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3302a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3302a-1.xml26 CFR § 31.3302(a)-126CFR§ 31.3302-a--1Section § 31.3302(A)-1; Credit against tax for contributions paid.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3302a-1131Section § 31.3302(A)-1section§ 31.3302(a)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6658, 28 FR 6632, June 27, 1963falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 28 Page 663228 FR 6632id-CFR-2017-title26-vol17-part31-subpartDRefund of State contributions.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3302a-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3302a-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302a-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302a-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3302a-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3302a-2.xml26 CFR § 31.3302(a)-226CFR§ 31.3302-a--2Section § 31.3302(A)-2; Refund of State contributions.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3302a-2132Section § 31.3302(A)-2section§ 31.3302(a)-2 falseid-CFR-2017-title26-vol17-part31-subpartDProof of credit under section 3302(a).D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3302a-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3302a-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302a-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302a-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3302a-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3302a-3.xml26 CFR § 31.3302(a)-326CFR§ 31.3302-a--3Section § 31.3302(A)-3; Proof of credit under section 3302(a).Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3302a-3133Section § 31.3302(A)-3section§ 31.3302(a)-3 falseid-CFR-2017-title26-vol17-part31-subpartDAdditional credit against tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3302b-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3302b-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302b-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302b-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3302b-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3302b-1.xml26 CFR § 31.3302(b)-126CFR§ 31.3302-b--1Section § 31.3302(B)-1; Additional credit against tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3302b-1134Section § 31.3302(B)-1section§ 31.3302(b)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6658, 28 FR 6632, June 27, 1963falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 28 Page 663228 FR 6632id-CFR-2017-title26-vol17-part31-subpartDProof of additional credit under section 3302(b).D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3302b-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3302b-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302b-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302b-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3302b-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3302b-2.xml26 CFR § 31.3302(b)-226CFR§ 31.3302-b--2Section § 31.3302(B)-2; Proof of additional credit under section 3302(b).Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3302b-2135Section § 31.3302(B)-2section§ 31.3302(b)-2 falseid-CFR-2017-title26-vol17-part31-subpartDLimit on total credits.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3302c-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3302c-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302c-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302c-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3302c-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3302c-1.xml26 CFR § 31.3302(c)-126CFR§ 31.3302-c--1Section § 31.3302(C)-1; Limit on total credits.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3302c-1136Section § 31.3302(C)-1section§ 31.3302(c)-1 T.D. 6658, 28 FR 6633, June 27, 1963, as amended by T.D. 6708, 29 FR 3198, Mar. 10, 1964falseFederal RegisterVolume 28 Page 663328 FR 6633Federal RegisterVolume 29 Page 319829 FR 3198id-CFR-2017-title26-vol17-part31-subpartDDefinitions and special rules relating to limit on total credits.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3302d-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3302d-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302d-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302d-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3302d-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3302d-1.xml26 CFR § 31.3302(d)-126CFR§ 31.3302-d--1Section § 31.3302(D)-1; Definitions and special rules relating to limit on total credits.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3302d-1137Section § 31.3302(D)-1section§ 31.3302(d)-1 T.D. 6658, 28 FR 6635, June 27, 1963falseFederal RegisterVolume 28 Page 663528 FR 6635id-CFR-2017-title26-vol17-part31-subpartDSuccessor employer.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3302e-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3302e-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302e-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3302e-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3302e-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3302e-1.xml26 CFR § 31.3302(e)-126CFR§ 31.3302-e--1Section § 31.3302(E)-1; Successor employer.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3302e-1138Section § 31.3302(E)-1section§ 31.3302(e)-1 T.D. 6658, 28 FR 6635, June 27, 1963falseFederal RegisterVolume 28 Page 663528 FR 6635id-CFR-2017-title26-vol17-part31-subpartDWho are employers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306a-1.xml26 CFR § 31.3306(a)-126CFR§ 31.3306-a--1Section § 31.3306(A)-1; Who are employers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306a-1139Section § 31.3306(A)-1section§ 31.3306(a)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 7037, 35 FR 6709, Apr. 28, 1970falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 35 Page 670935 FR 6709id-CFR-2017-title26-vol17-part31-subpartDWages.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b-1.xml26 CFR § 31.3306(b)-126CFR§ 31.3306-b--1Section § 31.3306(B)-1; Wages.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b-1140Section § 31.3306(B)-1section§ 31.3306(b)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6658, 28 FR 6636, June 27, 1963; T.D. 7375, 40 FR 42350, Sept. 12, 1975; T.D. 8276, 54 FR 51028, Dec. 12, 1989; T.D. 8324, 55 FR 51697, Dec. 17, 1990; T.D. 9092, 68 FR 54361, Sept. 17, 2003falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 28 Page 663628 FR 6636Federal RegisterVolume 40 Page 4235040 FR 42350Federal RegisterVolume 54 Page 5102854 FR 51028Federal RegisterVolume 55 Page 5169755 FR 51697Federal RegisterVolume 68 Page 5436168 FR 54361id-CFR-2017-title26-vol17-part31-subpartDQuestion and answer relating to the definition of wages in section 3306(b) (Temporary).D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b-1T.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b-1T.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b-1Thttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b-1Thttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b-1T.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b-1T.xml26 CFR § 31.3306(b)-1T26CFR§ 31.3306-b--1TSection § 31.3306(B)-1t; Question and answer relating to the definition of wages in section 3306(b) (Temporary).Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b-1T141Section § 31.3306(B)-1tsection§ 31.3306(b)-1T T.D. 8004, 50 FR 755, Jan. 7, 1985falseUnited States Statutes at LargeVolume 98 Page 88598 Stat. 885Federal RegisterVolume 50 Page 75550 FR 755id-CFR-2017-title26-vol17-part31-subpartDReimbursement and other expense allowance amounts.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b-2.xml26 CFR § 31.3306(b)-226CFR§ 31.3306-b--2Section § 31.3306(B)-2; Reimbursement and other expense allowance amounts.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b-2142Section § 31.3306(B)-2section§ 31.3306(b)-2 T.D. 8324, 55 FR 51697, Dec. 17, 1990falseFederal RegisterVolume 55 Page 5169755 FR 51697id-CFR-2017-title26-vol17-part31-subpartD$3,000 limitation.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b1-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b1-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b1-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b1-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b1-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b1-1.xml26 CFR § 31.3306(b)(1)-126CFR§ 31.3306-b--1--1Section § 31.3306(B)(1)-1; $3,000 limitation.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b1-1143Section § 31.3306(B)(1)-1section§ 31.3306(b)(1)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6658, 28 FR 6636, June 27, 1963; T.D. 7660, 44 FR 75142, Dec. 19, 1979falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 28 Page 663628 FR 6636Federal RegisterVolume 44 Page 7514244 FR 75142id-CFR-2017-title26-vol17-part31-subpartDPayments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b2-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b2-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b2-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b2-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b2-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b2-1.xml26 CFR § 31.3306(b)(2)-126CFR§ 31.3306-b--2--1Section § 31.3306(B)(2)-1; Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b2-1144Section § 31.3306(B)(2)-1section§ 31.3306(b)(2)-1 falseid-CFR-2017-title26-vol17-part31-subpartDRetirement payments.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b3-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b3-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b3-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b3-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b3-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b3-1.xml26 CFR § 31.3306(b)(3)-126CFR§ 31.3306-b--3--1Section § 31.3306(B)(3)-1; Retirement payments.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b3-1145Section § 31.3306(B)(3)-1section§ 31.3306(b)(3)-1 falseid-CFR-2017-title26-vol17-part31-subpartDPayments on account of sickness or accident disability, or medical or hospitalization expenses.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b4-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b4-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b4-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b4-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b4-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b4-1.xml26 CFR § 31.3306(b)(4)-126CFR§ 31.3306-b--4--1Section § 31.3306(B)(4)-1; Payments on account of sickness or accident disability, or medical or hospitalization expenses.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b4-1146Section § 31.3306(B)(4)-1section§ 31.3306(b)(4)-1 falseid-CFR-2017-title26-vol17-part31-subpartDPayments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b5-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b5-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b5-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b5-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b5-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b5-1.xml26 CFR § 31.3306(b)(5)-126CFR§ 31.3306-b--5--1Section § 31.3306(B)(5)-1; Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b5-1147Section § 31.3306(B)(5)-1section§ 31.3306(b)(5)-1 T.D. 6658, 28 FR 6636, June 27, 1963falseFederal RegisterVolume 28 Page 663628 FR 6636id-CFR-2017-title26-vol17-part31-subpartDPayment by an employer of employee tax under section 3101 or employee contributions under a State law.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b6-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b6-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b6-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b6-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b6-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b6-1.xml26 CFR § 31.3306(b)(6)-126CFR§ 31.3306-b--6--1Section § 31.3306(B)(6)-1; Payment by an employer of employee tax under section 3101 or employee contributions under a State law.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b6-1148Section § 31.3306(B)(6)-1section§ 31.3306(b)(6)-1 falseid-CFR-2017-title26-vol17-part31-subpartDPayments other than in cash for service not in the course of employer's trade or business.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b7-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b7-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b7-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b7-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b7-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b7-1.xml26 CFR § 31.3306(b)(7)-126CFR§ 31.3306-b--7--1Section § 31.3306(B)(7)-1; Payments other than in cash for service not in the course of employer's trade or business.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b7-1149Section § 31.3306(B)(7)-1section§ 31.3306(b)(7)-1 falseid-CFR-2017-title26-vol17-part31-subpartDPayments to employees for non-work periods.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b8-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b8-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b8-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b8-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b8-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b8-1.xml26 CFR § 31.3306(b)(8)-126CFR§ 31.3306-b--8--1Section § 31.3306(B)(8)-1; Payments to employees for non-work periods.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b8-1150Section § 31.3306(B)(8)-1section§ 31.3306(b)(8)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6708, 29 FR 3199, Mar. 10, 1964falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 29 Page 319929 FR 3199id-CFR-2017-title26-vol17-part31-subpartDMoving expenses.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b9-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b9-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b9-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b9-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b9-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b9-1.xml26 CFR § 31.3306(b)(9)-126CFR§ 31.3306-b--9--1Section § 31.3306(B)(9)-1; Moving expenses.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b9-1151Section § 31.3306(B)(9)-1section§ 31.3306(b)(9)-1 T.D. 7375, 40 FR 42351, Sept. 12, 1975falseFederal RegisterVolume 40 Page 4235140 FR 42351id-CFR-2017-title26-vol17-part31-subpartDPayments under certain employers' plans after retirement, disability, or death.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b10-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b10-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b10-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b10-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b10-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b10-1.xml26 CFR § 31.3306(b)(10)-126CFR§ 31.3306-b--10--1Section § 31.3306(B)(10)-1; Payments under certain employers' plans after retirement, disability, or death.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b10-1152Section § 31.3306(B)(10)-1section§ 31.3306(b)(10)-1 T.D. 7374, 40 FR 30951, July 24, 1975falseFederal RegisterVolume 40 Page 3095140 FR 30951id-CFR-2017-title26-vol17-part31-subpartDPayments or benefits under a qualified educational assistance program.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306b13-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306b13-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b13-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306b13-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306b13-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306b13-1.xml26 CFR § 31.3306(b)(13)-126CFR§ 31.3306-b--13--1Section § 31.3306(B)(13)-1; Payments or benefits under a qualified educational assistance program.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306b13-1153Section § 31.3306(B)(13)-1section§ 31.3306(b)(13)-1 T.D. 7898, 48 FR 31019, July 6, 1983falseFederal RegisterVolume 48 Page 3101948 FR 31019id-CFR-2017-title26-vol17-part31-subpartDEmployment; services performed before 1955.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c-1.xml26 CFR § 31.3306(c)-126CFR§ 31.3306-c--1Section § 31.3306(C)-1; Employment; services performed before 1955.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c-1154Section § 31.3306(C)-1section§ 31.3306(c)-1 falseid-CFR-2017-title26-vol17-part31-subpartDEmployment; services performed after 1954.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c-2.xml26 CFR § 31.3306(c)-226CFR§ 31.3306-c--2Section § 31.3306(C)-2; Employment; services performed after 1954.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c-2155Section § 31.3306(C)-2section§ 31.3306(c)-2 T.D. 6658, 28 FR 6636, June 27, 1963falseFederal RegisterVolume 28 Page 663628 FR 6636id-CFR-2017-title26-vol17-part31-subpartDEmployment; excepted services in general.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c-3.xml26 CFR § 31.3306(c)-326CFR§ 31.3306-c--3Section § 31.3306(C)-3; Employment; excepted services in general.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c-3156Section § 31.3306(C)-3section§ 31.3306(c)-3 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6658, 28 FR 6637, June 27, 1963falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 28 Page 663728 FR 6637id-CFR-2017-title26-vol17-part31-subpartDAgricultural labor.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c1-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c1-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c1-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c1-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c1-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c1-1.xml26 CFR § 31.3306(c)(1)-126CFR§ 31.3306-c--1--1Section § 31.3306(C)(1)-1; Agricultural labor.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c1-1157Section § 31.3306(C)(1)-1section§ 31.3306(c)(1)-1 falseid-CFR-2017-title26-vol17-part31-subpartDDomestic service.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c2-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c2-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c2-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c2-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c2-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c2-1.xml26 CFR § 31.3306(c)(2)-126CFR§ 31.3306-c--2--1Section § 31.3306(C)(2)-1; Domestic service.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c2-1158Section § 31.3306(C)(2)-1section§ 31.3306(c)(2)-1 falseid-CFR-2017-title26-vol17-part31-subpartDServices not in the course of employer's trade or business.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c3-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c3-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c3-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c3-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c3-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c3-1.xml26 CFR § 31.3306(c)(3)-126CFR§ 31.3306-c--3--1Section § 31.3306(C)(3)-1; Services not in the course of employer's trade or business.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c3-1159Section § 31.3306(C)(3)-1section§ 31.3306(c)(3)-1 falseid-CFR-2017-title26-vol17-part31-subpartDServices on or in connection with a non-American vessel or aircraft.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c4-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c4-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c4-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c4-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c4-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c4-1.xml26 CFR § 31.3306(c)(4)-126CFR§ 31.3306-c--4--1Section § 31.3306(C)(4)-1; Services on or in connection with a non-American vessel or aircraft.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c4-1160Section § 31.3306(C)(4)-1section§ 31.3306(c)(4)-1 T.D. 6658, 28 FR 6637, June 27, 1963falseFederal RegisterVolume 28 Page 663728 FR 6637id-CFR-2017-title26-vol17-part31-subpartDFamily employment.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c5-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c5-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c5-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c5-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c5-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c5-1.xml26 CFR § 31.3306(c)(5)-126CFR§ 31.3306-c--5--1Section § 31.3306(C)(5)-1; Family employment.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c5-1161Section § 31.3306(C)(5)-1section§ 31.3306(c)(5)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 9554, 76 FR 67365, Nov. 1, 2011; T.D. 9670, 79 FR 36206, June 26, 2014falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 76 Page 6736576 FR 67365Federal RegisterVolume 79 Page 3620679 FR 36206id-CFR-2017-title26-vol17-part31-subpartDServices in employ of United States or instrumentality thereof.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c6-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c6-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c6-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c6-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c6-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c6-1.xml26 CFR § 31.3306(c)(6)-126CFR§ 31.3306-c--6--1Section § 31.3306(C)(6)-1; Services in employ of United States or instrumentality thereof.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c6-1162Section § 31.3306(C)(6)-1section§ 31.3306(c)(6)-1 T.D. 6658, 28 FR 6638, June 27, 1963falseFederal RegisterVolume 28 Page 663828 FR 6638id-CFR-2017-title26-vol17-part31-subpartDServices in employ of States or their political subdivisions or instrumentalities.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c7-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c7-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c7-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c7-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c7-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c7-1.xml26 CFR § 31.3306(c)(7)-126CFR§ 31.3306-c--7--1Section § 31.3306(C)(7)-1; Services in employ of States or their political subdivisions or instrumentalities.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c7-1163Section § 31.3306(C)(7)-1section§ 31.3306(c)(7)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6658, 28 FR 6638, June 27, 1963falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 28 Page 663828 FR 6638id-CFR-2017-title26-vol17-part31-subpartDServices in employ of religious, charitable, educational, or certain other organizations exempt from income tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c8-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c8-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c8-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c8-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c8-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c8-1.xml26 CFR § 31.3306(c)(8)-126CFR§ 31.3306-c--8--1Section § 31.3306(C)(8)-1; Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c8-1164Section § 31.3306(C)(8)-1section§ 31.3306(c)(8)-1 T.D. 6658, 28 FR 6638, June 27, 1963falseFederal RegisterVolume 28 Page 663828 FR 6638id-CFR-2017-title26-vol17-part31-subpartDRailroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c9-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c9-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c9-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c9-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c9-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c9-1.xml26 CFR § 31.3306(c)(9)-126CFR§ 31.3306-c--9--1Section § 31.3306(C)(9)-1; Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c9-1165Section § 31.3306(C)(9)-1section§ 31.3306(c)(9)-1 (Sec. 1, Railroad Unemployment Insurance Act, as amended by secs. 1 and 2, Act of June 20, 1939, 53 Stat. 845; secs. 1 and 3, Act of Aug. 13, 1940, 54 Stat. 785, 786; sec. 15, Act of Apr. 8, 1942, 56 Stat. 210; secs. 1 and 2, Act of July 31, 1946, 60 Stat. 722; sec. 302, Act of Aug. 31, 1954, 68 Stat. 1040; sec. 301, Act of May 19, 1959, Pub. L. 86-28, 73 Stat. 30)T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6658, 28 FR 6638, June 27, 1963falseUnited States CodeTitle 45 Section 35145 U.S.C. 351United States Statutes at LargeVolume 53 Page 84553 Stat. 845United States Statutes at LargeVolume 53 Page 84553 Stat. 845United States Statutes at LargeVolume 54 Page 78554 Stat. 785United States Statutes at LargeVolume 54 Page 78554 Stat. 785United States Statutes at LargeVolume 56 Page 21056 Stat. 210United States Statutes at LargeVolume 56 Page 21056 Stat. 210United States Statutes at LargeVolume 60 Page 72260 Stat. 722United States Statutes at LargeVolume 60 Page 72260 Stat. 722United States Statutes at LargeVolume 68 Page 104068 Stat. 1040United States Statutes at LargeVolume 68 Page 104068 Stat. 1040United States Statutes at LargeVolume 73 Page 3073 Stat. 30United States Statutes at LargeVolume 73 Page 3073 Stat. 30United States Public Law 28 (86th Congress)Public Law 86-28United States Public Law 28 (86th Congress)Public Law 86-28Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 28 Page 663828 FR 6638id-CFR-2017-title26-vol17-part31-subpartDServices in the employ of certain organizations exempt from income tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c10-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c10-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c10-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c10-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c10-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c10-1.xml26 CFR § 31.3306(c)(10)-126CFR§ 31.3306-c--10--1Section § 31.3306(C)(10)-1; Services in the employ of certain organizations exempt from income tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c10-1166Section § 31.3306(C)(10)-1section§ 31.3306(c)(10)-1 T.D. 6658, 28 FR 6639, June 27, 1963falseFederal RegisterVolume 28 Page 663928 FR 6639id-CFR-2017-title26-vol17-part31-subpartDServices of student in employ of school, college, or university.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c10-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c10-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c10-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c10-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c10-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c10-2.xml26 CFR § 31.3306(c)(10)-226CFR§ 31.3306-c--10--2Section § 31.3306(C)(10)-2; Services of student in employ of school, college, or university.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c10-2167Section § 31.3306(C)(10)-2section§ 31.3306(c)(10)-2 T.D. 6658, 28 FR 6640, June 27, 1963, as amended by T.D. 9167, 69 FR 76410, Dec. 21, 2004falseFederal RegisterVolume 28 Page 664028 FR 6640Federal RegisterVolume 69 Page 7641069 FR 76410id-CFR-2017-title26-vol17-part31-subpartDServices before 1962 in employ of certain employees' beneficiary associations.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c10-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c10-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c10-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c10-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c10-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c10-3.xml26 CFR § 31.3306(c)(10)-326CFR§ 31.3306-c--10--3Section § 31.3306(C)(10)-3; Services before 1962 in employ of certain employees' beneficiary associations.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c10-3168Section § 31.3306(C)(10)-3section§ 31.3306(c)(10)-3 T.D. 6658, 28 FR 6640, June 27, 1963falseFederal RegisterVolume 28 Page 664028 FR 6640id-CFR-2017-title26-vol17-part31-subpartDServices in employ of foreign government.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c11-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c11-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c11-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c11-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c11-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c11-1.xml26 CFR § 31.3306(c)(11)-126CFR§ 31.3306-c--11--1Section § 31.3306(C)(11)-1; Services in employ of foreign government.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c11-1169Section § 31.3306(C)(11)-1section§ 31.3306(c)(11)-1 falseid-CFR-2017-title26-vol17-part31-subpartDServices in employ of wholly owned instrumentality of foreign government.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c12-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c12-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c12-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c12-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c12-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c12-1.xml26 CFR § 31.3306(c)(12)-126CFR§ 31.3306-c--12--1Section § 31.3306(C)(12)-1; Services in employ of wholly owned instrumentality of foreign government.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c12-1170Section § 31.3306(C)(12)-1section§ 31.3306(c)(12)-1 falseid-CFR-2017-title26-vol17-part31-subpartDServices of student nurse or hospital intern.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c13-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c13-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c13-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c13-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c13-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c13-1.xml26 CFR § 31.3306(c)(13)-126CFR§ 31.3306-c--13--1Section § 31.3306(C)(13)-1; Services of student nurse or hospital intern.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c13-1171Section § 31.3306(C)(13)-1section§ 31.3306(c)(13)-1 falseid-CFR-2017-title26-vol17-part31-subpartDServices of insurance agent or solicitor.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c14-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c14-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c14-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c14-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c14-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c14-1.xml26 CFR § 31.3306(c)(14)-126CFR§ 31.3306-c--14--1Section § 31.3306(C)(14)-1; Services of insurance agent or solicitor.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c14-1172Section § 31.3306(C)(14)-1section§ 31.3306(c)(14)-1 falseid-CFR-2017-title26-vol17-part31-subpartDServices in delivery or distribution of newspapers, shopping news, or magazines.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c15-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c15-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c15-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c15-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c15-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c15-1.xml26 CFR § 31.3306(c)(15)-126CFR§ 31.3306-c--15--1Section § 31.3306(C)(15)-1; Services in delivery or distribution of newspapers, shopping news, or magazines.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c15-1173Section § 31.3306(C)(15)-1section§ 31.3306(c)(15)-1 falseid-CFR-2017-title26-vol17-part31-subpartDServices in employ of international organization.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c16-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c16-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c16-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c16-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c16-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c16-1.xml26 CFR § 31.3306(c)(16)-126CFR§ 31.3306-c--16--1Section § 31.3306(C)(16)-1; Services in employ of international organization.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c16-1174Section § 31.3306(C)(16)-1section§ 31.3306(c)(16)-1 falseUnited States CodeTitle 22 Section 228Title 22 Section 288-288f22 U.S.C. 22822 U.S.C. 288-288fid-CFR-2017-title26-vol17-part31-subpartDFishing services.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c17-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c17-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c17-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c17-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c17-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c17-1.xml26 CFR § 31.3306(c)(17)-126CFR§ 31.3306-c--17--1Section § 31.3306(C)(17)-1; Fishing services.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c17-1175Section § 31.3306(C)(17)-1section§ 31.3306(c)(17)-1 falseid-CFR-2017-title26-vol17-part31-subpartDServices of certain nonresident aliens.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306c18-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306c18-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c18-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306c18-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306c18-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306c18-1.xml26 CFR § 31.3306(c)(18)-126CFR§ 31.3306-c--18--1Section § 31.3306(C)(18)-1; Services of certain nonresident aliens.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306c18-1176Section § 31.3306(C)(18)-1section§ 31.3306(c)(18)-1 (Sec. 101, Immigration and Nationality Act, as amended by sec. 101, Act of June 27, 1952, 66 Stat. 166; sec. 109, Act of Sept. 21, 1961, 75 Stat. 534)T.D. 6658, 28 FR 6640, June 27, 1963, as amended by T.D. 8411, 57 FR 15241, Apr. 27, 1992falseUnited States CodeTitle 8 Section 11018 U.S.C. 1101United States CodeTitle 22 Section 144622 U.S.C. 1446United States Statutes at LargeVolume 66 Page 16666 Stat. 166United States Statutes at LargeVolume 66 Page 16666 Stat. 166United States Statutes at LargeVolume 75 Page 53475 Stat. 534United States Statutes at LargeVolume 75 Page 53475 Stat. 534Federal RegisterVolume 28 Page 664028 FR 6640Federal RegisterVolume 57 Page 1524157 FR 15241id-CFR-2017-title26-vol17-part31-subpartDIncluded and excluded service.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306d-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306d-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306d-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306d-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306d-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306d-1.xml26 CFR § 31.3306(d)-126CFR§ 31.3306-d--1Section § 31.3306(D)-1; Included and excluded service.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306d-1177Section § 31.3306(D)-1section§ 31.3306(d)-1 falseid-CFR-2017-title26-vol17-part31-subpartDWho are employees.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306i-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306i-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306i-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306i-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306i-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306i-1.xml26 CFR § 31.3306(i)-126CFR§ 31.3306-i--1Section § 31.3306(I)-1; Who are employees.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306i-1178Section § 31.3306(I)-1section§ 31.3306(i)-1 falseid-CFR-2017-title26-vol17-part31-subpartDState, United States, and citizen.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306j-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306j-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306j-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306j-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306j-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306j-1.xml26 CFR § 31.3306(j)-126CFR§ 31.3306-j--1Section § 31.3306(J)-1; State, United States, and citizen.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306j-1179Section § 31.3306(J)-1section§ 31.3306(j)-1 T.D. 6658, 28 FR 6641, June 27, 1963falseFederal RegisterVolume 28 Page 664128 FR 6641id-CFR-2017-title26-vol17-part31-subpartDAgricultural labor.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306k-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306k-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306k-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306k-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306k-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306k-1.xml26 CFR § 31.3306(k)-126CFR§ 31.3306-k--1Section § 31.3306(K)-1; Agricultural labor.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306k-1180Section § 31.3306(K)-1section§ 31.3306(k)-1 falseid-CFR-2017-title26-vol17-part31-subpartDAmerican vessel and aircraft.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306m-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306m-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306m-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306m-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306m-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306m-1.xml26 CFR § 31.3306(m)-126CFR§ 31.3306-m--1Section § 31.3306(M)-1; American vessel and aircraft.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306m-1181Section § 31.3306(M)-1section§ 31.3306(m)-1 T.D. 6658, 28 FR 6641, June 27, 1963falseFederal RegisterVolume 28 Page 664128 FR 6641id-CFR-2017-title26-vol17-part31-subpartDServices on American vessel whose business is conducted by general agent of Secretary of Commerce.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306n-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306n-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306n-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306n-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306n-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306n-1.xml26 CFR § 31.3306(n)-126CFR§ 31.3306-n--1Section § 31.3306(N)-1; Services on American vessel whose business is conducted by general agent of Secretary of Commerce.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306n-1182Section § 31.3306(N)-1section§ 31.3306(n)-1 falseid-CFR-2017-title26-vol17-part31-subpartDEmployees of related corporations.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306p-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306p-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306p-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306p-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306p-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306p-1.xml26 CFR § 31.3306(p)-126CFR§ 31.3306-p--1Section § 31.3306(P)-1; Employees of related corporations.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306p-1183Section § 31.3306(P)-1section§ 31.3306(p)-1 T.D. 7660, 44 FR 75142, Dec. 19, 1979falseFederal RegisterVolume 44 Page 7514244 FR 75142id-CFR-2017-title26-vol17-part31-subpartDTreatment of amounts deferred under certain nonqualified deferred compensation plans.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3306r2-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3306r2-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306r2-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3306r2-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3306r2-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3306r2-1.xml26 CFR § 31.3306(r)(2)-126CFR§ 31.3306-r--2--1Section § 31.3306(R)(2)-1; Treatment of amounts deferred under certain nonqualified deferred compensation plans.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3306r2-1184Section § 31.3306(R)(2)-1section§ 31.3306(r)(2)-1 64 FR 4541, Jan. 29, 1999falseUnited States CodeTitle 26 Section 3301et seq.26 U.S.C. 3301et seq.Federal RegisterVolume 64 Page 454164 FR 4541id-CFR-2017-title26-vol17-part31-subpartDDeductions by an employer from remuneration of an employee.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3307-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3307-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3307-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3307-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3307-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3307-1.xml26 CFR § 31.3307-126CFR§ 31.3307-1Section § 31.3307-1; Deductions by an employer from remuneration of an employee.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3307-1185Section § 31.3307-1section§ 31.3307-1 falseid-CFR-2017-title26-vol17-part31-subpartDInstrumentalities of the United States specifically exempted from tax imposed by section 3301.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3308-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3308-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3308-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3308-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3308-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3308-1.xml26 CFR § 31.3308-126CFR§ 31.3308-1Section § 31.3308-1; Instrumentalities of the United States specifically exempted from tax imposed by section 3301.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3308-1186Section § 31.3308-1section§ 31.3308-1 T.D. 6658, 28 FR 6641, June 27, 1963falseFederal RegisterVolume 28 Page 664128 FR 6641id-CFR-2017-title26-vol17-part31Collection of Income Tax at SourceD09002ee1a4c66c02-CFR-2017-title26-vol17-part31-subpartE.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartE.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartEhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartEhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartE.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part31-subpartE.xml26 CFR E26CFRSubpart E; Collection of Income Tax at SourceChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartE187Subpart EsubpartE falseid-CFR-2017-title26-vol17-part31-subpartEWages.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a-1.xml26 CFR § 31.3401(a)-126CFR§ 31.3401-a--1Section § 31.3401(A)-1; Wages.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a-1188Section § 31.3401(A)-1section§ 31.3401(a)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6654, 28 FR 5251, May 28, 1963; T.D. 6908, 31 FR 16775, Dec. 31, 1966; T.D. 7001, 34 FR 1000, Jan. 23, 1969; T.D. 7068, 35 FR 17328, Nov. 11, 1970; T.D. 7277, 38 FR 12742, May 15, 1973; T.D. 7493, 42 FR 33728, July 1, 1977; T.D. 7670, 45 FR 6932, Jan. 31, 1980; T.D. 7888, 48 FR 17587, Apr. 25, 1983; T.D. 8276, 54 FR 51028, Dec. 12, 1989; T.D. 8324, 55 FR 51697, Dec. 17, 1990; T.D. 9092, 68 FR 54361, Sept. 17, 2003; T.D. 9276, 71 FR 42054, July 25, 2006falseUnited States Statutes at LargeVolume 60 Page 102160 Stat. 1021United States Statutes at LargeVolume 68 Page 50868 Stat. 508Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 28 Page 525128 FR 5251Federal RegisterVolume 31 Page 1677531 FR 16775Federal RegisterVolume 34 Page 100034 FR 1000Federal RegisterVolume 35 Page 1732835 FR 17328Federal RegisterVolume 38 Page 1274238 FR 12742Federal RegisterVolume 42 Page 3372842 FR 33728Federal RegisterVolume 45 Page 693245 FR 6932Federal RegisterVolume 48 Page 1758748 FR 17587Federal RegisterVolume 54 Page 5102854 FR 51028Federal RegisterVolume 55 Page 5169755 FR 51697Federal RegisterVolume 68 Page 5436168 FR 54361Federal RegisterVolume 71 Page 4205471 FR 42054id-CFR-2017-title26-vol17-part31-subpartEQuestion and answer relating to the definition of wages in section 3401(a) (Temporary).D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a-1T.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a-1T.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a-1Thttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a-1Thttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a-1T.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a-1T.xml26 CFR § 31.3401(a)-1T26CFR§ 31.3401-a--1TSection § 31.3401(A)-1t; Question and answer relating to the definition of wages in section 3401(a) (Temporary).Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a-1T189Section § 31.3401(A)-1tsection§ 31.3401(a)-1T T.D. 8004, 50 FR 756, Jan. 7, 1985falseUnited States Statutes at LargeVolume 98 Page 88698 Stat. 886Federal RegisterVolume 50 Page 75650 FR 756id-CFR-2017-title26-vol17-part31-subpartEExclusions from wages.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a-2.xml26 CFR § 31.3401(a)-226CFR§ 31.3401-a--2Section § 31.3401(A)-2; Exclusions from wages.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a-2190Section § 31.3401(A)-2section§ 31.3401(a)-2 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6654, 28 FR 5251, May 28, 1963; T.D. 7096, 36 FR 5216, Mar. 18, 1971falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 28 Page 525128 FR 5251Federal RegisterVolume 36 Page 521636 FR 5216id-CFR-2017-title26-vol17-part31-subpartEAmounts deemed wages under voluntary withholding agreements.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a-3.xml26 CFR § 31.3401(a)-326CFR§ 31.3401-a--3Section § 31.3401(A)-3; Amounts deemed wages under voluntary withholding agreements.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a-3191Section § 31.3401(A)-3section§ 31.3401(a)-3 T.D. 7096, 36 FR 5216, Mar. 18, 1971falseFederal RegisterVolume 36 Page 521636 FR 5216id-CFR-2017-title26-vol17-part31-subpartEReimbursements and other expense allowance amounts.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a-4.xml26 CFR § 31.3401(a)-426CFR§ 31.3401-a--4Section § 31.3401(A)-4; Reimbursements and other expense allowance amounts.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a-4192Section § 31.3401(A)-4section§ 31.3401(a)-4 T.D. 8324, 55 FR 51698, Dec. 17, 1990, as amended by T.D. 9276, 71 FR 42054, July 25, 2006falseFederal RegisterVolume 55 Page 5169855 FR 51698Federal RegisterVolume 71 Page 4205471 FR 42054id-CFR-2017-title26-vol17-part31-subpartERemuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a1-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a1-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a1-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a1-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a1-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a1-1.xml26 CFR § 31.3401(a)(1)-126CFR§ 31.3401-a--1--1Section § 31.3401(A)(1)-1; Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a1-1193Section § 31.3401(A)(1)-1section§ 31.3401(a)(1)-1 falseid-CFR-2017-title26-vol17-part31-subpartEAgricultural labor.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a2-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a2-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a2-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a2-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a2-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a2-1.xml26 CFR § 31.3401(a)(2)-126CFR§ 31.3401-a--2--1Section § 31.3401(A)(2)-1; Agricultural labor.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a2-1194Section § 31.3401(A)(2)-1section§ 31.3401(a)(2)-1 falseid-CFR-2017-title26-vol17-part31-subpartERemuneration for domestic service.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a3-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a3-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a3-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a3-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a3-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a3-1.xml26 CFR § 31.3401(a)(3)-126CFR§ 31.3401-a--3--1Section § 31.3401(A)(3)-1; Remuneration for domestic service.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a3-1195Section § 31.3401(A)(3)-1section§ 31.3401(a)(3)-1 falseid-CFR-2017-title26-vol17-part31-subpartECash remuneration for service not in the course of employer's trade or business.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a4-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a4-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a4-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a4-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a4-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a4-1.xml26 CFR § 31.3401(a)(4)-126CFR§ 31.3401-a--4--1Section § 31.3401(A)(4)-1; Cash remuneration for service not in the course of employer's trade or business.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a4-1196Section § 31.3401(A)(4)-1section§ 31.3401(a)(4)-1 falseid-CFR-2017-title26-vol17-part31-subpartERemuneration for services for foreign government or international organization.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a5-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a5-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a5-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a5-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a5-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a5-1.xml26 CFR § 31.3401(a)(5)-126CFR§ 31.3401-a--5--1Section § 31.3401(A)(5)-1; Remuneration for services for foreign government or international organization.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a5-1197Section § 31.3401(A)(5)-1section§ 31.3401(a)(5)-1 falseUnited States CodeTitle 22 Section 288-288fTitle 22 Section 28822 U.S.C. 288-288f22 U.S.C. 288id-CFR-2017-title26-vol17-part31-subpartERemuneration for services of nonresident alien individuals.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a6-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a6-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a6-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a6-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a6-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a6-1.xml26 CFR § 31.3401(a)(6)-126CFR§ 31.3401-a--6--1Section § 31.3401(A)(6)-1; Remuneration for services of nonresident alien individuals.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a6-1198Section § 31.3401(A)(6)-1section§ 31.3401(a)(6)-1 T.D. 6908, 31 FR 16775, Dec. 31, 1966, as amended by T.D. 7670, 45 FR 6932, Jan. 31, 1980; T.D. 7977, 49 FR 36836, Sept. 20, 1984; T.D. 8734, 62 FR 53493, Oct. 14, 1997; T.D. 8804, 63 FR 72189, Dec. 31, 1998; T.D. 8856, 64 FR 73412, Dec. 30, 1999falseFederal RegisterVolume 31 Page 1677531 FR 16775Federal RegisterVolume 45 Page 693245 FR 6932Federal RegisterVolume 49 Page 3683649 FR 36836Federal RegisterVolume 62 Page 5349362 FR 53493Federal RegisterVolume 63 Page 7218963 FR 72189Federal RegisterVolume 64 Page 7341264 FR 73412id-CFR-2017-title26-vol17-part31-subpartERemuneration for services of certain nonresident alien individuals paid before January 1, 1967.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a6-1A.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a6-1A.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a6-1Ahttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a6-1Ahttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a6-1A.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a6-1A.xml26 CFR § 31.3401(a)(6)-1A26CFR§ 31.3401-a--6--1ASection § 31.3401(A)(6)-1a; Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a6-1A199Section § 31.3401(A)(6)-1asection§ 31.3401(a)(6)-1A (Sec. 101. Immigration and Nationality Act, as amended by sec. 101, Act of June 27, 1952, 66 Stat. 166; sec. 109, Act of Sept. 21, 1961, 75 Stat. 534)T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6654, 28 FR 5251, May 28, 1963; T.D. 6727, 29 FR 5869, May 5, 1964; T.D. 6908, 31 FR 16775, Dec. 31, 1966falseUnited States CodeTitle 8 Section 11018 U.S.C. 1101United States CodeTitle 22 Section 1081Title 22 Section 144622 U.S.C. 108122 U.S.C. 1446United States Statutes at LargeVolume 60 Page 102160 Stat. 1021United States Statutes at LargeVolume 66 Page 16666 Stat. 166United States Statutes at LargeVolume 66 Page 16666 Stat. 166United States Statutes at LargeVolume 75 Page 53475 Stat. 534United States Statutes at LargeVolume 75 Page 53475 Stat. 534Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 28 Page 525128 FR 5251Federal RegisterVolume 29 Page 586929 FR 5869Federal RegisterVolume 31 Page 1677531 FR 16775id-CFR-2017-title26-vol17-part31-subpartERemuneration paid before January 1, 1967, for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a7-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a7-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a7-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a7-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a7-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a7-1.xml26 CFR § 31.3401(a)(7)-126CFR§ 31.3401-a--7--1Section § 31.3401(A)(7)-1; Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a7-1200Section § 31.3401(A)(7)-1section§ 31.3401(a)(7)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6908, 31 FR 16776, Dec. 31, 1966falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 31 Page 1677631 FR 16776id-CFR-2017-title26-vol17-part31-subpartERemuneration for services performed outside the United States by citizens of the United States.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a8A-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a8A-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a8A-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a8A-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a8A-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a8A-1.xml26 CFR § 31.3401(a)(8)(A)-126CFR§ 31.3401-a--8--A--1Section § 31.3401(A)(8)(A)-1; Remuneration for services performed outside the United States by citizens of the United States.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a8A-1201Section § 31.3401(A)(8)(A)-1section§ 31.3401(a)(8)(A)-1 (Sec. 911, 95 Stat. 194; 26 U.S.C. 911), sec. 7805 (68A Stat. 917; 26 U.S.C. 7805) of the Internal Revenue Code of 1954)T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6697, 28 FR 13745, Dec. 17, 1963; T.D. 8006, 50 FR 2977, Jan. 23, 1985falseUnited States CodeTitle 26 Section 7805Title 26 Section 91126 U.S.C. 780526 U.S.C. 911United States Statutes at LargeVolume 95 Page 19495 Stat. 194United States Statutes at LargeVolume 95 Page 19495 Stat. 194Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 28 Page 1374528 FR 13745Federal RegisterVolume 50 Page 297750 FR 2977id-CFR-2017-title26-vol17-part31-subpartERemuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a8B-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a8B-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a8B-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a8B-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a8B-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a8B-1.xml26 CFR § 31.3401(a)(8)(B)-126CFR§ 31.3401-a--8--B--1Section § 31.3401(A)(8)(B)-1; Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a8B-1202Section § 31.3401(A)(8)(B)-1section§ 31.3401(a)(8)(B)-1 falseid-CFR-2017-title26-vol17-part31-subpartERemuneration for services performed in Puerto Rico by citizen of the United States.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a8C-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a8C-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a8C-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a8C-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a8C-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a8C-1.xml26 CFR § 31.3401(a)(8)(C)-126CFR§ 31.3401-a--8--C--1Section § 31.3401(A)(8)(C)-1; Remuneration for services performed in Puerto Rico by citizen of the United States.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a8C-1203Section § 31.3401(A)(8)(C)-1section§ 31.3401(a)(8)(C)-1 falseid-CFR-2017-title26-vol17-part31-subpartERemuneration for services performed by a minister of a church or a member of a religious order.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a9-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a9-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a9-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a9-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a9-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a9-1.xml26 CFR § 31.3401(a)(9)-126CFR§ 31.3401-a--9--1Section § 31.3401(A)(9)-1; Remuneration for services performed by a minister of a church or a member of a religious order.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a9-1204Section § 31.3401(A)(9)-1section§ 31.3401(a)(9)-1 falseid-CFR-2017-title26-vol17-part31-subpartERemuneration for services in delivery or distribution of newspapers, shopping news, or magazines.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a10-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a10-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a10-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a10-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a10-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a10-1.xml26 CFR § 31.3401(a)(10)-126CFR§ 31.3401-a--10--1Section § 31.3401(A)(10)-1; Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a10-1205Section § 31.3401(A)(10)-1section§ 31.3401(a)(10)-1 falseid-CFR-2017-title26-vol17-part31-subpartERemuneration other than in cash for service not in the course of employer's trade or business.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a11-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a11-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a11-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a11-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a11-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a11-1.xml26 CFR § 31.3401(a)(11)-126CFR§ 31.3401-a--11--1Section § 31.3401(A)(11)-1; Remuneration other than in cash for service not in the course of employer's trade or business.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a11-1206Section § 31.3401(A)(11)-1section§ 31.3401(a)(11)-1 falseid-CFR-2017-title26-vol17-part31-subpartEPayments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a12-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a12-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a12-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a12-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a12-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a12-1.xml26 CFR § 31.3401(a)(12)-126CFR§ 31.3401-a--12--1Section § 31.3401(A)(12)-1; Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a12-1207Section § 31.3401(A)(12)-1section§ 31.3401(a)(12)-1 T.D. 6654, 28 FR 5252, May 28, 1963, as amended by T.D. 7068, 35 FR 17329, Nov. 11, 1970; T.D. 7730, 45 FR 72652, Nov. 3, 1980falseFederal RegisterVolume 28 Page 525228 FR 5252Federal RegisterVolume 35 Page 1732935 FR 17329Federal RegisterVolume 45 Page 7265245 FR 72652id-CFR-2017-title26-vol17-part31-subpartERemuneration for services performed by Peace Corps volunteers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a13-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a13-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a13-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a13-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a13-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a13-1.xml26 CFR § 31.3401(a)(13)-126CFR§ 31.3401-a--13--1Section § 31.3401(A)(13)-1; Remuneration for services performed by Peace Corps volunteers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a13-1208Section § 31.3401(A)(13)-1section§ 31.3401(a)(13)-1 T.D. 6654, 28 FR 5252, May 28, 1963, as amended by T.D. 7493, 42 FR 33729, July 1, 1977falseUnited States CodeTitle 22 Section 2501Title 22 Section 2504Title 22 Section 250522 U.S.C. 250122 U.S.C. 250422 U.S.C. 2505United States Statutes at LargeVolume 75 Page 613Volume 75 Page 61575 Stat. 61375 Stat. 615United States Statutes at LargeVolume 77 Page 359Volume 77 Page 36077 Stat. 35977 Stat. 360United States Statutes at LargeVolume 79 Page 54979 Stat. 549United States Statutes at LargeVolume 84 Page 46484 Stat. 464United States Public Law 200 (88th Congress)Public Law 88-200United States Public Law 134 (89th Congress)Public Law 89-134United States Public Law 352 (91st Congress)Public Law 91-352Federal RegisterVolume 28 Page 525228 FR 5252Federal RegisterVolume 42 Page 3372942 FR 33729id-CFR-2017-title26-vol17-part31-subpartEGroup-term life insurance.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a14-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a14-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a14-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a14-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a14-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a14-1.xml26 CFR § 31.3401(a)(14)-126CFR§ 31.3401-a--14--1Section § 31.3401(A)(14)-1; Group-term life insurance.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a14-1209Section § 31.3401(A)(14)-1section§ 31.3401(a)(14)-1 T.D. 7493, 42 FR 33730, July 1, 1977falseFederal RegisterVolume 42 Page 3373042 FR 33730id-CFR-2017-title26-vol17-part31-subpartEMoving expenses.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a15-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a15-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a15-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a15-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a15-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a15-1.xml26 CFR § 31.3401(a)(15)-126CFR§ 31.3401-a--15--1Section § 31.3401(A)(15)-1; Moving expenses.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a15-1210Section § 31.3401(A)(15)-1section§ 31.3401(a)(15)-1 T.D. 7493, 42 FR 33730, July 1, 1977falseFederal RegisterVolume 42 Page 3373042 FR 33730id-CFR-2017-title26-vol17-part31-subpartETips.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a16-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a16-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a16-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a16-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a16-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a16-1.xml26 CFR § 31.3401(a)(16)-126CFR§ 31.3401-a--16--1Section § 31.3401(A)(16)-1; Tips.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a16-1211Section § 31.3401(A)(16)-1section§ 31.3401(a)(16)-1 T.D. 7001, 34 FR 1001, Jan. 23, 1969falseFederal RegisterVolume 34 Page 100134 FR 1001id-CFR-2017-title26-vol17-part31-subpartERemuneration for services performed on a boat engaged in catching fish.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a17-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a17-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a17-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a17-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a17-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a17-1.xml26 CFR § 31.3401(a)(17)-126CFR§ 31.3401-a--17--1Section § 31.3401(A)(17)-1; Remuneration for services performed on a boat engaged in catching fish.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a17-1212Section § 31.3401(A)(17)-1section§ 31.3401(a)(17)-1 T.D. 7716, 45 FR 57124, Aug. 27, 1980falseFederal RegisterVolume 45 Page 5712445 FR 57124id-CFR-2017-title26-vol17-part31-subpartEPayments or benefits under a qualified educational assistance program.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a18-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a18-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a18-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a18-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a18-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a18-1.xml26 CFR § 31.3401(a)(18)-126CFR§ 31.3401-a--18--1Section § 31.3401(A)(18)-1; Payments or benefits under a qualified educational assistance program.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a18-1213Section § 31.3401(A)(18)-1section§ 31.3401(a)(18)-1 T.D. 7898, 48 FR 31019, July 6, 1983falseFederal RegisterVolume 48 Page 3101948 FR 31019id-CFR-2017-title26-vol17-part31-subpartEReimbursements under a self-insured medical reimbursement plan.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401a19-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401a19-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a19-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401a19-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401a19-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401a19-1.xml26 CFR § 31.3401(a)(19)-126CFR§ 31.3401-a--19--1Section § 31.3401(A)(19)-1; Reimbursements under a self-insured medical reimbursement plan.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401a19-1214Section § 31.3401(A)(19)-1section§ 31.3401(a)(19)-1 (Secs. 105(h) and 7805 Internal Revenue Code of 1954; 94 Stat. 2855, 68A Stat. 917 (26 U.S.C. 105(h) and 7805))T.D. 7754, 46 FR 3509, Jan. 15, 1981. Redesignated by T.D. 7898, 48 FR 31019, July 6, 1983falseUnited States CodeTitle 26 Section 105(h)Title 26 Section 780526 U.S.C. 105(h)26 U.S.C. 7805United States Statutes at LargeVolume 94 Page 285594 Stat. 2855United States Statutes at LargeVolume 94 Page 285594 Stat. 2855Federal RegisterVolume 46 Page 350946 FR 3509Federal RegisterVolume 48 Page 3101948 FR 31019id-CFR-2017-title26-vol17-part31-subpartEPayroll period.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401b-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401b-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401b-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401b-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401b-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401b-1.xml26 CFR § 31.3401(b)-126CFR§ 31.3401-b--1Section § 31.3401(B)-1; Payroll period.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401b-1215Section § 31.3401(B)-1section§ 31.3401(b)-1 T.D. 6516, 25 FR 13096, Dec. 20, 1960, as amended by T.D. 7068, 35 FR 17329, Nov. 11, 1970falseFederal RegisterVolume 25 Page 1309625 FR 13096Federal RegisterVolume 35 Page 1732935 FR 17329id-CFR-2017-title26-vol17-part31-subpartEEmployee.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401c-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401c-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401c-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401c-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401c-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401c-1.xml26 CFR § 31.3401(c)-126CFR§ 31.3401-c--1Section § 31.3401(C)-1; Employee.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401c-1216Section § 31.3401(C)-1section§ 31.3401(c)-1 T.D. 6516, 25 FR 13096, Dec. 20, 1960, as amended by T.D. 7068, 35 FR 17329, Nov. 11, 1970falseFederal RegisterVolume 25 Page 1309625 FR 13096Federal RegisterVolume 35 Page 1732935 FR 17329id-CFR-2017-title26-vol17-part31-subpartEEmployer.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401d-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401d-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401d-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401d-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401d-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401d-1.xml26 CFR § 31.3401(d)-126CFR§ 31.3401-d--1Section § 31.3401(D)-1; Employer.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401d-1217Section § 31.3401(D)-1section§ 31.3401(d)-1 T.D. 6516, 25 FR 13096, Dec. 20, 1960, as amended by T.D. 7068, 35 FR 17329, Nov. 11, 1970falseFederal RegisterVolume 25 Page 1309625 FR 13096Federal RegisterVolume 35 Page 1732935 FR 17329id-CFR-2017-title26-vol17-part31-subpartENumber of withholding exemptions claimed.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401e-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401e-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401e-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401e-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401e-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401e-1.xml26 CFR § 31.3401(e)-126CFR§ 31.3401-e--1Section § 31.3401(E)-1; Number of withholding exemptions claimed.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401e-1218Section § 31.3401(E)-1section§ 31.3401(e)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 7423, 41 FR 26217, June 23, 1976; T.D. 7682, 45 FR 15526, Mar. 11, 1980; T.D. 7803, 47 FR 3547, Jan. 26, 1982falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 41 Page 2621741 FR 26217Federal RegisterVolume 45 Page 1552645 FR 15526Federal RegisterVolume 47 Page 354747 FR 3547id-CFR-2017-title26-vol17-part31-subpartETips.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3401f-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3401f-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401f-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3401f-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3401f-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3401f-1.xml26 CFR § 31.3401(f)-126CFR§ 31.3401-f--1Section § 31.3401(F)-1; Tips.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3401f-1219Section § 31.3401(F)-1section§ 31.3401(f)-1 T.D. 7001, 34 FR 1001, Jan. 23, 1969falseFederal RegisterVolume 34 Page 100134 FR 1001id-CFR-2017-title26-vol17-part31-subpartERequirement of withholding.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402a-1.xml26 CFR § 31.3402(a)-126CFR§ 31.3402-a--1Section § 31.3402(A)-1; Requirement of withholding.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402a-1220Section § 31.3402(A)-1section§ 31.3402(a)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 7001, 34 FR 1001, Jan. 23, 1969; T.D. 7115, 36 FR 9209, May 21, 1971; T.D. 7888, 48 FR 17588, Apr. 25, 1983falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 34 Page 100134 FR 1001Federal RegisterVolume 36 Page 920936 FR 9209Federal RegisterVolume 48 Page 1758848 FR 17588id-CFR-2017-title26-vol17-part31-subpartEPercentage method of withholding.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402b-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402b-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402b-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402b-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402b-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402b-1.xml26 CFR § 31.3402(b)-126CFR§ 31.3402-b--1Section § 31.3402(B)-1; Percentage method of withholding.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402b-1221Section § 31.3402(B)-1section§ 31.3402(b)-1 (Secs. 3402(i) and (m) and 7805 of the Internal Revenue Code of 1954 (26 U.S.C. 3402 (i) and (m), 95 Stat. 172, 184; 26 U.S.C. 7805, 68A Stat. 917))T.D. 7915, 48 FR 44073, Sept. 27, 1983falseUnited States CodeTitle 26 Section 3402Title 26 Section 68ATitle 26 Section 780526 U.S.C. 340226 U.S.C. 68A26 U.S.C. 7805United States Statutes at LargeVolume 95 Page 17295 Stat. 172United States Statutes at LargeVolume 95 Page 17295 Stat. 172Federal RegisterVolume 48 Page 4407348 FR 44073id-CFR-2017-title26-vol17-part31-subpartEWage bracket withholding.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402c-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402c-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402c-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402c-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402c-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402c-1.xml26 CFR § 31.3402(c)-126CFR§ 31.3402-c--1Section § 31.3402(C)-1; Wage bracket withholding.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402c-1222Section § 31.3402(C)-1section§ 31.3402(c)-1 (Secs. 3402(i) and (m) and 7805 of the Internal Revenue Code of 1954 (26 U.S.C. 3402 (i) and (m), 95 Stat. 172, 184; 26 U.S.C. 7805, 68A Stat. 917))T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6860, 30 FR 13942, Nov. 4, 1965; T.D. 7115, 36 FR 9215, May 21, 1971; T.D. 7888, 48 FR 17588, Apr. 25, 1983; T.D. 7915, 48 FR 44073, Sept. 27, 1983falseUnited States CodeTitle 26 Section 3402Title 26 Section 68ATitle 26 Section 780526 U.S.C. 340226 U.S.C. 68A26 U.S.C. 7805United States Statutes at LargeVolume 95 Page 17295 Stat. 172United States Statutes at LargeVolume 95 Page 17295 Stat. 172Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 30 Page 1394230 FR 13942Federal RegisterVolume 36 Page 921536 FR 9215Federal RegisterVolume 48 Page 1758848 FR 17588Federal RegisterVolume 48 Page 4407348 FR 44073id-CFR-2017-title26-vol17-part31-subpartEFailure to withhold.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402d-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402d-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402d-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402d-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402d-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402d-1.xml26 CFR § 31.3402(d)-126CFR§ 31.3402-d--1Section § 31.3402(D)-1; Failure to withhold.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402d-1223Section § 31.3402(D)-1section§ 31.3402(d)-1 falseid-CFR-2017-title26-vol17-part31-subpartEIncluded and excluded wages.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402e-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402e-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402e-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402e-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402e-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402e-1.xml26 CFR § 31.3402(e)-126CFR§ 31.3402-e--1Section § 31.3402(E)-1; Included and excluded wages.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402e-1224Section § 31.3402(E)-1section§ 31.3402(e)-1 falseid-CFR-2017-title26-vol17-part31-subpartEWithholding exemptions.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402f1-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402f1-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f1-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f1-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402f1-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402f1-1.xml26 CFR § 31.3402(f)(1)-126CFR§ 31.3402-f--1--1Section § 31.3402(F)(1)-1; Withholding exemptions.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402f1-1225Section § 31.3402(F)(1)-1section§ 31.3402(f)(1)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6654, 28 FR 5252, May 28, 1963; T.D. 7065, 35 FR 16539, Oct. 23, 1970; T.D. 7114, 36 FR 9020, May 18, 1971; T.D. 7115, 36 FR 9234, May 21, 1971; T.D. 7670, 45 FR 6932, Jan. 31, 1980; T.D. 7915, 48 FR 44073, Sept. 27, 1983; T.D. 8164, 52 FR 45633, Dec. 1, 1987falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 28 Page 525228 FR 5252Federal RegisterVolume 35 Page 1653935 FR 16539Federal RegisterVolume 36 Page 902036 FR 9020Federal RegisterVolume 36 Page 923436 FR 9234Federal RegisterVolume 45 Page 693245 FR 6932Federal RegisterVolume 48 Page 4407348 FR 44073Federal RegisterVolume 52 Page 4563352 FR 45633id-CFR-2017-title26-vol17-part31-subpartEWithholding exemption certificates.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402f2-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402f2-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f2-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f2-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402f2-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402f2-1.xml26 CFR § 31.3402(f)(2)-126CFR§ 31.3402-f--2--1Section § 31.3402(F)(2)-1; Withholding exemption certificates.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402f2-1226Section § 31.3402(F)(2)-1section§ 31.3402(f)(2)-1 (68A Stat. 731 (26 U.S.C. 6001); 68A Stat. 732 (26 U.S.C. 6011); 68A Stat. 917 (26 U.S.C. 7805))T.D. 6516, 25 FR 13105, Dec. 20, 1960, as amended by T.D. 6654, 28 FR 5252, May 28, 1963; T.D. 7048, 35 FR 10291, June 24, 1970; T.D. 7065, 35 FR 16539, Oct. 23, 1970; T.D. 7577, 43 FR 59359, Dec. 20, 1978; T.D. 7598, 44 FR 14552, Mar. 13, 1979; T.D. 7682, 45 FR 15526, Mar. 11, 1980; T.D. 7772, 46 FR 17548, Mar. 19, 1981; T.D. 7803, 47 FR 3547, Jan. 26, 1982; T.D. 7915, 48 FR 44073, Sept. 27, 1983; T.D. 8164, 52 FR 45633, Dec. 1, 1987; T.D. 9196, 70 FR 19696, Apr. 14, 2005; T.D. 9337, 72 FR 38481, July 13, 2007falseUnited States CodeTitle 26 Section 6001Title 26 Section 6011Title 26 Section 780526 U.S.C. 600126 U.S.C. 601126 U.S.C. 7805Federal RegisterVolume 25 Page 1310525 FR 13105Federal RegisterVolume 28 Page 525228 FR 5252Federal RegisterVolume 35 Page 1029135 FR 10291Federal RegisterVolume 35 Page 1653935 FR 16539Federal RegisterVolume 43 Page 5935943 FR 59359Federal RegisterVolume 44 Page 1455244 FR 14552Federal RegisterVolume 45 Page 1552645 FR 15526Federal RegisterVolume 46 Page 1754846 FR 17548Federal RegisterVolume 47 Page 354747 FR 3547Federal RegisterVolume 48 Page 4407348 FR 44073Federal RegisterVolume 52 Page 4563352 FR 45633Federal RegisterVolume 70 Page 1969670 FR 19696Federal RegisterVolume 72 Page 3848172 FR 38481id-CFR-2017-title26-vol17-part31-subpartEWhen withholding exemption certificate takes effect.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402f3-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402f3-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f3-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f3-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402f3-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402f3-1.xml26 CFR § 31.3402(f)(3)-126CFR§ 31.3402-f--3--1Section § 31.3402(F)(3)-1; When withholding exemption certificate takes effect.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402f3-1227Section § 31.3402(F)(3)-1section§ 31.3402(f)(3)-1 (Secs. 3402(i) and (m) and 7805 of the Internal Revenue Code of 1954 (26 U.S.C. 3402 (i) and (m), 95 Stat. 172, 184; 26 U.S.C. 7805, 68A Stat. 917))T.D. 6516, 25 FR 13106, Dec. 20, 1960, as amended by T.D. 7048, 35 FR 10291, June 24, 1970; T.D. 7065, 35 FR 16539, Oct. 23, 1970; T.D. 7115, 36 FR 9234, May 21, 1971; T.D. 7915, 48 FR 44073, Sept. 27, 1983falseUnited States CodeTitle 26 Section 3402Title 26 Section 68ATitle 26 Section 780526 U.S.C. 340226 U.S.C. 68A26 U.S.C. 7805United States Statutes at LargeVolume 95 Page 17295 Stat. 172United States Statutes at LargeVolume 95 Page 17295 Stat. 172Federal RegisterVolume 25 Page 1310625 FR 13106Federal RegisterVolume 35 Page 1029135 FR 10291Federal RegisterVolume 35 Page 1653935 FR 16539Federal RegisterVolume 36 Page 923436 FR 9234Federal RegisterVolume 48 Page 4407348 FR 44073id-CFR-2017-title26-vol17-part31-subpartEPeriod during which withholding exemption certificate remains in effect.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402f4-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402f4-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f4-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f4-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402f4-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402f4-1.xml26 CFR § 31.3402(f)(4)-126CFR§ 31.3402-f--4--1Section § 31.3402(F)(4)-1; Period during which withholding exemption certificate remains in effect.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402f4-1228Section § 31.3402(F)(4)-1section§ 31.3402(f)(4)-1 (Secs. 3402(i) and (m) and 7805 of the Internal Revenue Code of 1954 (26 U.S.C. 3402 (i) and (m), 95 Stat. 172, 184; 26 U.S.C. 7805, 68A Stat. 917))T.D. 7048, 35 FR 10291, June 24, 1970, as amended by T.D. 7065, 35 FR 16539, Oct. 23, 1970; T.D. 7915, 48 FR 44073, Sept. 27, 1983falseUnited States CodeTitle 26 Section 3402Title 26 Section 68ATitle 26 Section 780526 U.S.C. 340226 U.S.C. 68A26 U.S.C. 7805United States Statutes at LargeVolume 95 Page 17295 Stat. 172United States Statutes at LargeVolume 95 Page 17295 Stat. 172Federal RegisterVolume 35 Page 1029135 FR 10291Federal RegisterVolume 35 Page 1653935 FR 16539Federal RegisterVolume 48 Page 4407348 FR 44073id-CFR-2017-title26-vol17-part31-subpartEEffective period of withholding exemption certificate.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402f4-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402f4-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f4-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f4-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402f4-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402f4-2.xml26 CFR § 31.3402(f)(4)-226CFR§ 31.3402-f--4--2Section § 31.3402(F)(4)-2; Effective period of withholding exemption certificate.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402f4-2229Section § 31.3402(F)(4)-2section§ 31.3402(f)(4)-2 (Secs. 3402(i) and (m) and 7805 of the Internal Revenue Code of 1954 (26 U.S.C. 3402 (i) and (m), 95 Stat. 172, 184; 26 U.S.C. 7805, 68A Stat. 917))T.D. 7915, 48 FR 44073, Sept. 27, 1983falseUnited States CodeTitle 26 Section 3402Title 26 Section 68ATitle 26 Section 780526 U.S.C. 340226 U.S.C. 68A26 U.S.C. 7805United States Statutes at LargeVolume 95 Page 17295 Stat. 172United States Statutes at LargeVolume 95 Page 17295 Stat. 172Federal RegisterVolume 48 Page 4407348 FR 44073id-CFR-2017-title26-vol17-part31-subpartEForm and contents of withholding exemption certificates.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402f5-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402f5-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f5-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f5-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402f5-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402f5-1.xml26 CFR § 31.3402(f)(5)-126CFR§ 31.3402-f--5--1Section § 31.3402(F)(5)-1; Form and contents of withholding exemption certificates.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402f5-1230Section § 31.3402(F)(5)-1section§ 31.3402(f)(5)-1 T.D. 7423, 41 FR 26217, June 25, 1976, as amended by T.D. 7915, 48 FR 44074, Sept. 27, 1983; T.D. 8706, 62 FR 24, Jan. 2, 1997; T.D. 9196, 70 FR 19696, Apr. 14, 2005; T.D. 9337, 72 FR 38483, July 13, 2007falseFederal RegisterVolume 41 Page 2621741 FR 26217Federal RegisterVolume 48 Page 4407448 FR 44074Federal RegisterVolume 62 Page 2462 FR 24Federal RegisterVolume 70 Page 1969670 FR 19696Federal RegisterVolume 72 Page 3848372 FR 38483id-CFR-2017-title26-vol17-part31-subpartEWithholding exemptions for nonresident alien individuals.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402f6-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402f6-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f6-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402f6-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402f6-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402f6-1.xml26 CFR § 31.3402(f)(6)-126CFR§ 31.3402-f--6--1Section § 31.3402(F)(6)-1; Withholding exemptions for nonresident alien individuals.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402f6-1231Section § 31.3402(F)(6)-1section§ 31.3402(f)(6)-1 T.D. 6908, 31 FR 16776, Dec. 31, 1966, as amended by T.D. 7670, 45 FR 6932, Jan. 31, 1980falseFederal RegisterVolume 31 Page 1677631 FR 16776Federal RegisterVolume 45 Page 693245 FR 6932id-CFR-2017-title26-vol17-part31-subpartESupplemental wage payments.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402g-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402g-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402g-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402g-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402g-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402g-1.xml26 CFR § 31.3402(g)-126CFR§ 31.3402-g--1Section § 31.3402(G)-1; Supplemental wage payments.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402g-1232Section § 31.3402(G)-1section§ 31.3402(g)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6860, 30 FR 13947, Nov. 4, 1965; T.D. 6882, 31 FR 5661, Apr. 12, 1966; T.D. 9276, 71 FR 42054, July 25, 2006; 71 FR 58276, Oct. 3, 2006; 71 FR 77612, Dec. 27, 2006; 72 FR 3734, Jan. 26, 2007falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 30 Page 1394730 FR 13947Federal RegisterVolume 31 Page 566131 FR 5661Federal RegisterVolume 71 Page 4205471 FR 42054Federal RegisterVolume 71 Page 5827671 FR 58276Federal RegisterVolume 71 Page 7761271 FR 77612Federal RegisterVolume 72 Page 373472 FR 3734id-CFR-2017-title26-vol17-part31-subpartEWages paid for payroll period of more than one year.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402g-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402g-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402g-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402g-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402g-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402g-2.xml26 CFR § 31.3402(g)-226CFR§ 31.3402-g--2Section § 31.3402(G)-2; Wages paid for payroll period of more than one year.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402g-2233Section § 31.3402(G)-2section§ 31.3402(g)-2 falseid-CFR-2017-title26-vol17-part31-subpartEWages paid through an agent, fiduciary, or other person on behalf of two or more employers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402g-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402g-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402g-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402g-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402g-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402g-3.xml26 CFR § 31.3402(g)-326CFR§ 31.3402-g--3Section § 31.3402(G)-3; Wages paid through an agent, fiduciary, or other person on behalf of two or more employers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402g-3234Section § 31.3402(G)-3section§ 31.3402(g)-3 falseid-CFR-2017-title26-vol17-part31-subpartEWithholding on basis of average wages.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402h1-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402h1-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402h1-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402h1-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402h1-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402h1-1.xml26 CFR § 31.3402(h)(1)-126CFR§ 31.3402-h--1--1Section § 31.3402(H)(1)-1; Withholding on basis of average wages.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402h1-1235Section § 31.3402(H)(1)-1section§ 31.3402(h)(1)-1 T.D. 7053, 35 FR 11626, July 21, 1970falseFederal RegisterVolume 35 Page 1162635 FR 11626id-CFR-2017-title26-vol17-part31-subpartEWithholding on basis of annualized wages.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402h2-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402h2-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402h2-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402h2-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402h2-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402h2-1.xml26 CFR § 31.3402(h)(2)-126CFR§ 31.3402-h--2--1Section § 31.3402(H)(2)-1; Withholding on basis of annualized wages.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402h2-1236Section § 31.3402(H)(2)-1section§ 31.3402(h)(2)-1 T.D. 7053, 35 FR 11627, July 21, 1970falseFederal RegisterVolume 35 Page 1162735 FR 11627id-CFR-2017-title26-vol17-part31-subpartEWithholding on basis of cumulative wages.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402h3-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402h3-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402h3-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402h3-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402h3-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402h3-1.xml26 CFR § 31.3402(h)(3)-126CFR§ 31.3402-h--3--1Section § 31.3402(H)(3)-1; Withholding on basis of cumulative wages.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402h3-1237Section § 31.3402(H)(3)-1section§ 31.3402(h)(3)-1 (Secs. 3402(i) and (m) and 7805 of the Internal Revenue Code of 1954 (26 U.S.C. 3402 (i) and (m), 95 Stat. 172, 184; 26 U.S.C. 7805, 68A Stat. 917))T.D. 7053, 35 FR 11627, July 21, 1970, as amended by T.D. 7915, 48 FR 44074, Sept. 27, 1983falseUnited States CodeTitle 26 Section 3402Title 26 Section 68ATitle 26 Section 780526 U.S.C. 340226 U.S.C. 68A26 U.S.C. 7805United States Statutes at LargeVolume 95 Page 17295 Stat. 172United States Statutes at LargeVolume 95 Page 17295 Stat. 172Federal RegisterVolume 35 Page 1162735 FR 11627Federal RegisterVolume 48 Page 4407448 FR 44074id-CFR-2017-title26-vol17-part31-subpartEOther methods.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402h4-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402h4-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402h4-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402h4-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402h4-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402h4-1.xml26 CFR § 31.3402(h)(4)-126CFR§ 31.3402-h--4--1Section § 31.3402(H)(4)-1; Other methods.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402h4-1238Section § 31.3402(H)(4)-1section§ 31.3402(h)(4)-1 (Secs. 3402(i) and (m) and 7805 of the Internal Revenue Code of 1954 (26 U.S.C. 3402 (i) and (m), 95 Stat. 172, 184; 26 U.S.C. 7805, 68A Stat. 917))T.D. 7053, 35 FR 11627, July 21, 1970, as amended by T.D. 7251, 38 FR 867, Jan. 5, 1973; T.D. 7915, 48 FR 44074, Sept. 27, 1983falseUnited States CodeTitle 26 Section 3402Title 26 Section 68ATitle 26 Section 780526 U.S.C. 340226 U.S.C. 68A26 U.S.C. 7805United States Statutes at LargeVolume 95 Page 17295 Stat. 172United States Statutes at LargeVolume 95 Page 17295 Stat. 172Federal RegisterVolume 35 Page 1162735 FR 11627Federal RegisterVolume 38 Page 86738 FR 867Federal RegisterVolume 48 Page 4407448 FR 44074id-CFR-2017-title26-vol17-part31-subpartEAdditional withholding.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402i-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402i-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402i-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402i-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402i-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402i-1.xml26 CFR § 31.3402(i)-126CFR§ 31.3402-i--1Section § 31.3402(I)-1; Additional withholding.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402i-1239Section § 31.3402(I)-1section§ 31.3402(i)-1 (Secs. 3402(i) and (m) and 7805 of the Internal Revenue Code of 1954 (26 U.S.C. 3402 (i) and (m), 95 Stat. 172, 184; 26 U.S.C. 7805, 68A Stat. 917))T.D. 65l6, 25 FR 13108, Dec. 20, 1960, as amended by T.D. 7065, 35 FR 16540, Oct. 23, 1970; T.D. 7915, 48 FR 44074, Sept. 27, 1983falseUnited States CodeTitle 26 Section 3402Title 26 Section 68ATitle 26 Section 780526 U.S.C. 340226 U.S.C. 68A26 U.S.C. 7805United States Statutes at LargeVolume 95 Page 17295 Stat. 172United States Statutes at LargeVolume 95 Page 17295 Stat. 172Federal RegisterVolume 25 Page 1310825 FR 13108Federal RegisterVolume 35 Page 1654035 FR 16540Federal RegisterVolume 48 Page 4407448 FR 44074id-CFR-2017-title26-vol17-part31-subpartEIncreases or decreases in withholding.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402i-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402i-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402i-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402i-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402i-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402i-2.xml26 CFR § 31.3402(i)-226CFR§ 31.3402-i--2Section § 31.3402(I)-2; Increases or decreases in withholding.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402i-2240Section § 31.3402(I)-2section§ 31.3402(i)-2 (Secs. 3402(i) and (m) and 7805 of the Internal Revenue Code of 1954 (26 U.S.C. 3402 (i) and (m), 95 Stat. 172, 184; 26 U.S.C. 7805, 68A Stat. 917))T.D. 7915, 48 FR 44074, Sept. 27, 1983falseUnited States CodeTitle 26 Section 3402Title 26 Section 68ATitle 26 Section 780526 U.S.C. 340226 U.S.C. 68A26 U.S.C. 7805United States Statutes at LargeVolume 95 Page 17295 Stat. 172United States Statutes at LargeVolume 95 Page 17295 Stat. 172Federal RegisterVolume 48 Page 4407448 FR 44074id-CFR-2017-title26-vol17-part31-subpartERemuneration other than in cash for service performed by retail commission salesman.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402j-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402j-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402j-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402j-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402j-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402j-1.xml26 CFR § 31.3402(j)-126CFR§ 31.3402-j--1Section § 31.3402(J)-1; Remuneration other than in cash for service performed by retail commission salesman.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402j-1241Section § 31.3402(J)-1section§ 31.3402(j)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 9276, 71 FR 42057, July 25, 2006falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 71 Page 4205771 FR 42057id-CFR-2017-title26-vol17-part31-subpartESpecial rule for tips.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402k-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402k-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402k-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402k-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402k-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402k-1.xml26 CFR § 31.3402(k)-126CFR§ 31.3402-k--1Section § 31.3402(K)-1; Special rule for tips.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402k-1242Section § 31.3402(K)-1section§ 31.3402(k)-1 T.D. 7001, 34 FR 1002, Jan. 23, 1969, as amended by T.D. 7053, 35 FR 11628, July 21, 1970falseFederal RegisterVolume 34 Page 100234 FR 1002Federal RegisterVolume 35 Page 1162835 FR 11628id-CFR-2017-title26-vol17-part31-subpartEDetermination and disclosure of marital status.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402l-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402l-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402l-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402l-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402l-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402l-1.xml26 CFR § 31.3402(l)-126CFR§ 31.3402-l--1Section § 31.3402(L)-1; Determination and disclosure of marital status.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402l-1243Section § 31.3402(L)-1section§ 31.3402(l)-1 T.D. 7115, 36 FR 9234, May 21, 1971falseFederal RegisterVolume 36 Page 923436 FR 9234id-CFR-2017-title26-vol17-part31-subpartEWithholding allowances.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402m-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402m-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402m-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402m-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402m-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402m-1.xml26 CFR § 31.3402(m)-126CFR§ 31.3402-m--1Section § 31.3402(M)-1; Withholding allowances.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402m-1244Section § 31.3402(M)-1section§ 31.3402(m)-1 (Secs. 3402(i) and (m) and 7805 of the Internal Revenue Code of 1954 (26 U.S.C. 3402 (i) and (m), 95 Stat. 172, 184; 26 U.S.C. 7805, 68A Stat. 917))T.D. 7915, 48 FR 44075, Sept. 27, 1983falseUnited States CodeTitle 26 Section 3402Title 26 Section 68ATitle 26 Section 780526 U.S.C. 340226 U.S.C. 68A26 U.S.C. 7805United States Statutes at LargeVolume 95 Page 17295 Stat. 172United States Statutes at LargeVolume 95 Page 17295 Stat. 172Federal RegisterVolume 48 Page 4407548 FR 44075id-CFR-2017-title26-vol17-part31-subpartEEmployees incurring no income tax liability.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402n-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402n-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402n-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402n-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402n-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402n-1.xml26 CFR § 31.3402(n)-126CFR§ 31.3402-n--1Section § 31.3402(N)-1; Employees incurring no income tax liability.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402n-1245Section § 31.3402(N)-1section§ 31.3402(n)-1 T.D. 9276, 71 FR 42057, July 25, 2006falseFederal RegisterVolume 71 Page 4205771 FR 42057id-CFR-2017-title26-vol17-part31-subpartEExtension of withholding to supplemental unemployment compensation benefits.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402o-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402o-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402o-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402o-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402o-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402o-1.xml26 CFR § 31.3402(o)-126CFR§ 31.3402-o--1Section § 31.3402(O)-1; Extension of withholding to supplemental unemployment compensation benefits.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402o-1246Section § 31.3402(O)-1section§ 31.3402(o)-1 T.D. 7068, 35 FR 17329, Nov. 11, 1970, as amended by T.D. 7803, 47 FR 3546, Jan. 26, 1982falseFederal RegisterVolume 35 Page 1732935 FR 17329Federal RegisterVolume 47 Page 354647 FR 3546id-CFR-2017-title26-vol17-part31-subpartEExtension of withholding to annuity payments if requested by payee.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402o-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402o-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402o-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402o-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402o-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402o-2.xml26 CFR § 31.3402(o)-226CFR§ 31.3402-o--2Section § 31.3402(O)-2; Extension of withholding to annuity payments if requested by payee.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402o-2247Section § 31.3402(O)-2section§ 31.3402(o)-2 (Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805; 86 Stat. 944, 26 U.S.C. 6364; 68A Stat. 747, 26 U.S.C. 6051)T.D. 7056, 35 FR 13436, Aug. 22, 1970, as amended by T.D. 7577, 43 FR 59360, Dec. 20, 1978: T.D. 7580, 43 FR 60160, Dec. 26, 1978. Redesignated by T.D. 7803, 47 FR 3546, Jan. 26, 1982falseUnited States CodeTitle 26 Section 6051Title 26 Section 6364Title 26 Section 780526 U.S.C. 605126 U.S.C. 636426 U.S.C. 7805United States Statutes at LargeVolume 86 Page 94486 Stat. 944United States Statutes at LargeVolume 86 Page 94486 Stat. 944Federal RegisterVolume 35 Page 1343635 FR 13436Federal RegisterVolume 43 Page 5936043 FR 59360Federal RegisterVolume 43 Page 6016043 FR 60160Federal RegisterVolume 47 Page 354647 FR 3546id-CFR-2017-title26-vol17-part31-subpartEExtension of withholding to sick pay.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402o-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402o-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402o-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402o-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402o-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402o-3.xml26 CFR § 31.3402(o)-326CFR§ 31.3402-o--3Section § 31.3402(O)-3; Extension of withholding to sick pay.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402o-3248Section § 31.3402(O)-3section§ 31.3402(o)-3 (Secs. 3402(o), 7805, Internal Revenue Code of 1954 (94 Stat. 3495, (26 U.S.C. 3402(o)); 68A Stat. 917 (26 U.S.C. 7805)))T.D. 7813, 47 FR 11277, Mar. 16, 1982, as amended by T.D. 7915, 48 FR 44076, Sept. 27, 1983falseUnited States CodeTitle 26 Section 3402(o)Title 26 Section 780526 U.S.C. 3402(o)26 U.S.C. 7805United States Statutes at LargeVolume 94 Page 349594 Stat. 3495United States Statutes at LargeVolume 94 Page 349594 Stat. 3495Federal RegisterVolume 47 Page 1127747 FR 11277Federal RegisterVolume 48 Page 4407648 FR 44076id-CFR-2017-title26-vol17-part31-subpartEVoluntary withholding agreements.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402p-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402p-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402p-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402p-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402p-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402p-1.xml26 CFR § 31.3402(p)-126CFR§ 31.3402-p--1Section § 31.3402(P)-1; Voluntary withholding agreements.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402p-1249Section § 31.3402(P)-1section§ 31.3402(p)-1 (86 Stat. 944, 26 U.S.C. 6364; 68A Stat. 917, 26 U.S.C. 7805)T.D. 7096, 36 FR 5216, Mar. 18, 1971, as amended by T.D. 7577, 43 FR 59359, Dec. 20, 1978; T.D. 8619, 60 FR 49215, Sept. 22, 1995; T.D. 9692, 79 FR 55363, Sept. 16, 2014falseUnited States CodeTitle 26 Section 6364Title 26 Section 780526 U.S.C. 636426 U.S.C. 7805United States Statutes at LargeVolume 86 Page 94486 Stat. 944United States Statutes at LargeVolume 86 Page 94486 Stat. 944Federal RegisterVolume 36 Page 521636 FR 5216Federal RegisterVolume 43 Page 5935943 FR 59359Federal RegisterVolume 60 Page 4921560 FR 49215Federal RegisterVolume 79 Page 5536379 FR 55363id-CFR-2017-title26-vol17-part31-subpartEExtension of withholding to certain gambling winnings.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402q-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402q-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402q-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402q-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402q-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402q-1.xml26 CFR § 31.3402(q)-126CFR§ 31.3402-q--1Section § 31.3402(Q)-1; Extension of withholding to certain gambling winnings.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402q-1250Section § 31.3402(Q)-1section§ 31.3402(q)-1 (Secs. 6011 and 7805 of the Internal Revenue Code of 1954 (68A Stat. 732, 917; 26 U.S.C. 6011, 7805)T.D. 7787, 46 FR 46908, Sept. 23, 1981, as amended by T.D. 7919, 48 FR 46298, Oct. 12, 1983; 48 FR 55728, Dec. 15, 1983; T.D. 7943, 49 FR 5345, Feb. 13, 1984; 49 FR 8437, Mar. 7, 1984; T.D. 8895, 65 FR 50408, Aug. 18, 2000falseUnited States CodeTitle 26 Section 6011Title 26 Section 780526 U.S.C. 601126 U.S.C. 7805Federal RegisterVolume 46 Page 4690846 FR 46908Federal RegisterVolume 48 Page 4629848 FR 46298Federal RegisterVolume 48 Page 5572848 FR 55728Federal RegisterVolume 49 Page 534549 FR 5345Federal RegisterVolume 49 Page 843749 FR 8437Federal RegisterVolume 65 Page 5040865 FR 50408id-CFR-2017-title26-vol17-part31-subpartEWithholding on distributions of Indian gaming profits to tribal members.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3402r-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3402r-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402r-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3402r-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3402r-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3402r-1.xml26 CFR § 31.3402(r)-126CFR§ 31.3402-r--1Section § 31.3402(R)-1; Withholding on distributions of Indian gaming profits to tribal members.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3402r-1251Section § 31.3402(R)-1section§ 31.3402(r)-1 T.D. 8634, 60 FR 65238, Dec. 19, 1995falseUnited States CodeTitle 25 Section 270325 U.S.C. 2703Federal RegisterVolume 60 Page 6523860 FR 65238id-CFR-2017-title26-vol17-part31-subpartELiability for tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3403-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3403-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3403-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3403-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3403-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3403-1.xml26 CFR § 31.3403-126CFR§ 31.3403-1Section § 31.3403-1; Liability for tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3403-1252Section § 31.3403-1section§ 31.3403-1 falseid-CFR-2017-title26-vol17-part31-subpartEReturn and payment by governmental employer.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3404-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3404-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3404-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3404-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3404-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3404-1.xml26 CFR § 31.3404-126CFR§ 31.3404-1Section § 31.3404-1; Return and payment by governmental employer.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3404-1253Section § 31.3404-1section§ 31.3404-1 falseid-CFR-2017-title26-vol17-part31-subpartEWithholding on eligible rollover distributions; questions and answers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3405c-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3405c-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3405c-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3405c-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3405c-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3405c-1.xml26 CFR § 31.3405(c)-126CFR§ 31.3405-c--1Section § 31.3405(C)-1; Withholding on eligible rollover distributions; questions and answers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3405c-1254Section § 31.3405(C)-1section§ 31.3405(c)-1 T.D. 8619, 60 FR 49215, Sept. 22, 1995, as amended by T.D. 8880, 65 FR 21315, Apr. 21, 2000; T.D. 9340, 72 FR 41159, July 26, 2007falseUnited States Statutes at LargeVolume 106 Page 290106 Stat. 290United States Public Law 318 (102nd Congress)Public Law 102-318Code of Federal RegulationsTitle 26 Part 126 CFR Part 1Federal RegisterVolume 60 Page 4921560 FR 49215Federal RegisterVolume 65 Page 2131565 FR 21315Federal RegisterVolume 72 Page 4115972 FR 41159id-CFR-2017-title26-vol17-part31-subpartEOutline of the backup withholding regulations.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406-0.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406-0.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406-0https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406-0https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406-0.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406-0.xml26 CFR § 31.3406-026CFR§ 31.3406-0Section § 31.3406-0; Outline of the backup withholding regulations.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406-0255Section § 31.3406-0section§ 31.3406-0 T.D. 8637, 60 FR 66112, Dec. 21, 1995, as amended by T.D. 8734, 62 FR 53493, Oct. 14, 1997; T.D. 9010, 67 FR 48759, July 26, 2002; T.D. 9496, 75 FR 49834, Aug. 16, 2010falseFederal RegisterVolume 60 Page 6611260 FR 66112Federal RegisterVolume 62 Page 5349362 FR 53493Federal RegisterVolume 67 Page 4875967 FR 48759Federal RegisterVolume 75 Page 4983475 FR 49834id-CFR-2017-title26-vol17-part31-subpartEBackup withholding requirement on reportable payments.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406a-1.xml26 CFR § 31.3406(a)-126CFR§ 31.3406-a--1Section § 31.3406(A)-1; Backup withholding requirement on reportable payments.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406a-1256Section § 31.3406(A)-1section§ 31.3406(a)-1 T.D. 8637, 60 FR 66114, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6611460 FR 66114id-CFR-2017-title26-vol17-part31-subpartEDefinition of payors obligated to backup withhold.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406a-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406a-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406a-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406a-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406a-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406a-2.xml26 CFR § 31.3406(a)-226CFR§ 31.3406-a--2Section § 31.3406(A)-2; Definition of payors obligated to backup withhold.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406a-2257Section § 31.3406(A)-2section§ 31.3406(a)-2 T.D. 9010, 67 FR 48759, July 26, 2002, as amended by T.D. 9496, 75 FR 49835, Aug. 16, 2010falseFederal RegisterVolume 67 Page 4875967 FR 48759Federal RegisterVolume 75 Page 4983575 FR 49835id-CFR-2017-title26-vol17-part31-subpartEScope and extent of accounts subject to backup withholding.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406a-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406a-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406a-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406a-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406a-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406a-3.xml26 CFR § 31.3406(a)-326CFR§ 31.3406-a--3Section § 31.3406(A)-3; Scope and extent of accounts subject to backup withholding.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406a-3258Section § 31.3406(A)-3section§ 31.3406(a)-3 T.D. 8637, 60 FR 66114, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6611460 FR 66114id-CFR-2017-title26-vol17-part31-subpartETime when payments are considered to be paid and subject to backup withholding.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406a-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406a-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406a-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406a-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406a-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406a-4.xml26 CFR § 31.3406(a)-426CFR§ 31.3406-a--4Section § 31.3406(A)-4; Time when payments are considered to be paid and subject to backup withholding.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406a-4259Section § 31.3406(A)-4section§ 31.3406(a)-4 T.D. 8637, 60 FR 66115, Dec. 21, 1995, as amended by T.D. 9010, 67 FR 48760, July 26, 2002falseFederal RegisterVolume 60 Page 6611560 FR 66115Federal RegisterVolume 67 Page 4876067 FR 48760id-CFR-2017-title26-vol17-part31-subpartEReportable interest payment.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406b2-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406b2-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b2-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b2-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406b2-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406b2-1.xml26 CFR § 31.3406(b)(2)-126CFR§ 31.3406-b--2--1Section § 31.3406(B)(2)-1; Reportable interest payment.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406b2-1260Section § 31.3406(B)(2)-1section§ 31.3406(b)(2)-1 T.D. 8637, 60 FR 66115, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6611560 FR 66115id-CFR-2017-title26-vol17-part31-subpartEOriginal issue discount.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406b2-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406b2-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b2-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b2-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406b2-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406b2-2.xml26 CFR § 31.3406(b)(2)-226CFR§ 31.3406-b--2--2Section § 31.3406(B)(2)-2; Original issue discount.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406b2-2261Section § 31.3406(B)(2)-2section§ 31.3406(b)(2)-2 T.D. 8637, 60 FR 66115, Dec. 21, 1995; 61 FR 12135, Mar. 25, 1996falseFederal RegisterVolume 60 Page 6611560 FR 66115Federal RegisterVolume 61 Page 1213561 FR 12135id-CFR-2017-title26-vol17-part31-subpartEWindow transactions.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406b2-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406b2-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b2-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b2-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406b2-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406b2-3.xml26 CFR § 31.3406(b)(2)-326CFR§ 31.3406-b--2--3Section § 31.3406(B)(2)-3; Window transactions.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406b2-3262Section § 31.3406(B)(2)-3section§ 31.3406(b)(2)-3 T.D. 8637, 60 FR 66116, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6611660 FR 66116id-CFR-2017-title26-vol17-part31-subpartEReportable dividend payment.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406b2-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406b2-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b2-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b2-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406b2-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406b2-4.xml26 CFR § 31.3406(b)(2)-426CFR§ 31.3406-b--2--4Section § 31.3406(B)(2)-4; Reportable dividend payment.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406b2-4263Section § 31.3406(B)(2)-4section§ 31.3406(b)(2)-4 T.D. 8637, 60 FR 66117, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6611760 FR 66117id-CFR-2017-title26-vol17-part31-subpartEReportable patronage dividend payment.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406b2-5.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406b2-5.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b2-5https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b2-5https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406b2-5.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406b2-5.xml26 CFR § 31.3406(b)(2)-526CFR§ 31.3406-b--2--5Section § 31.3406(B)(2)-5; Reportable patronage dividend payment.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406b2-5264Section § 31.3406(B)(2)-5section§ 31.3406(b)(2)-5 T.D. 8637, 60 FR 66117, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6611760 FR 66117id-CFR-2017-title26-vol17-part31-subpartEReportable payments of rents, commissions, nonemployee compensation, etc.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406b3-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406b3-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b3-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b3-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406b3-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406b3-1.xml26 CFR § 31.3406(b)(3)-126CFR§ 31.3406-b--3--1Section § 31.3406(B)(3)-1; Reportable payments of rents, commissions, nonemployee compensation, etc.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406b3-1265Section § 31.3406(B)(3)-1section§ 31.3406(b)(3)-1 T.D. 8637, 60 FR 66117, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6611760 FR 66117id-CFR-2017-title26-vol17-part31-subpartEReportable barter exchanges and gross proceeds of sales of securities or commodities by brokers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406b3-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406b3-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b3-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b3-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406b3-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406b3-2.xml26 CFR § 31.3406(b)(3)-226CFR§ 31.3406-b--3--2Section § 31.3406(B)(3)-2; Reportable barter exchanges and gross proceeds of sales of securities or commodities by brokers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406b3-2266Section § 31.3406(B)(3)-2section§ 31.3406(b)(3)-2 T.D. 8637, 60 FR 66118, Dec. 21, 1995, as amended by T.D. 9010, 67 FR 48760, July 26, 2002falseCode of Federal RegulationsTitle 12 Part 22012 CFR Part 220Federal RegisterVolume 60 Page 6611860 FR 66118Federal RegisterVolume 67 Page 4876067 FR 48760id-CFR-2017-title26-vol17-part31-subpartEReportable payments by certain fishing boat operators.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406b3-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406b3-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b3-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b3-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406b3-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406b3-3.xml26 CFR § 31.3406(b)(3)-326CFR§ 31.3406-b--3--3Section § 31.3406(B)(3)-3; Reportable payments by certain fishing boat operators.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406b3-3267Section § 31.3406(B)(3)-3section§ 31.3406(b)(3)-3 T.D. 8637, 60 FR 66119, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6611960 FR 66119id-CFR-2017-title26-vol17-part31-subpartEReportable payments of royalties.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406b3-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406b3-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b3-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b3-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406b3-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406b3-4.xml26 CFR § 31.3406(b)(3)-426CFR§ 31.3406-b--3--4Section § 31.3406(B)(3)-4; Reportable payments of royalties.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406b3-4268Section § 31.3406(B)(3)-4section§ 31.3406(b)(3)-4 T.D. 8637, 60 FR 66119, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6611960 FR 66119id-CFR-2017-title26-vol17-part31-subpartEReportable payments of payment card and third party network transactions.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406b3-5.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406b3-5.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b3-5https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b3-5https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406b3-5.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406b3-5.xml26 CFR § 31.3406(b)(3)-526CFR§ 31.3406-b--3--5Section § 31.3406(B)(3)-5; Reportable payments of payment card and third party network transactions.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406b3-5269Section § 31.3406(B)(3)-5section§ 31.3406(b)(3)-5 T.D. 9496, 75 FR 49835, Aug. 16, 2010falseFederal RegisterVolume 75 Page 4983575 FR 49835id-CFR-2017-title26-vol17-part31-subpartEExemption for certain minimal payments.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406b4-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406b4-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b4-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406b4-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406b4-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406b4-1.xml26 CFR § 31.3406(b)(4)-126CFR§ 31.3406-b--4--1Section § 31.3406(B)(4)-1; Exemption for certain minimal payments.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406b4-1270Section § 31.3406(B)(4)-1section§ 31.3406(b)(4)-1 T.D. 8637, 60 FR 66119, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6611960 FR 66119id-CFR-2017-title26-vol17-part31-subpartENotified payee underreporting of reportable interest or dividend payments.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406c-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406c-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406c-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406c-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406c-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406c-1.xml26 CFR § 31.3406(c)-126CFR§ 31.3406-c--1Section § 31.3406(C)-1; Notified payee underreporting of reportable interest or dividend payments.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406c-1271Section § 31.3406(C)-1section§ 31.3406(c)-1 T.D. 8637, 60 FR 66119, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6611960 FR 66119id-CFR-2017-title26-vol17-part31-subpartEManner required for furnishing a taxpayer identification number.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406d-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406d-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406d-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406d-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406d-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406d-1.xml26 CFR § 31.3406(d)-126CFR§ 31.3406-d--1Section § 31.3406(D)-1; Manner required for furnishing a taxpayer identification number.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406d-1272Section § 31.3406(D)-1section§ 31.3406(d)-1 T.D. 8637, 60 FR 66123, Dec. 21, 1995, as amended by T.D. 9496, 75 FR 49835, Aug. 16, 2010falseFederal RegisterVolume 60 Page 6612360 FR 66123Federal RegisterVolume 75 Page 4983575 FR 49835id-CFR-2017-title26-vol17-part31-subpartEPayee certification failure.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406d-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406d-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406d-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406d-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406d-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406d-2.xml26 CFR § 31.3406(d)-226CFR§ 31.3406-d--2Section § 31.3406(D)-2; Payee certification failure.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406d-2273Section § 31.3406(D)-2section§ 31.3406(d)-2 T.D. 8637, 60 FR 66125, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6612560 FR 66125id-CFR-2017-title26-vol17-part31-subpartESpecial 30-day rules for certain reportable payments.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406d-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406d-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406d-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406d-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406d-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406d-3.xml26 CFR § 31.3406(d)-326CFR§ 31.3406-d--3Section § 31.3406(D)-3; Special 30-day rules for certain reportable payments.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406d-3274Section § 31.3406(D)-3section§ 31.3406(d)-3 T.D. 8637, 60 FR 66125, Dec. 21, 1995, as amended by T.D. 8734, 62 FR 53493, Oct. 14, 1997falseFederal RegisterVolume 60 Page 6612560 FR 66125Federal RegisterVolume 62 Page 5349362 FR 53493id-CFR-2017-title26-vol17-part31-subpartESpecial rules for readily tradable instruments acquired through a broker.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406d-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406d-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406d-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406d-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406d-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406d-4.xml26 CFR § 31.3406(d)-426CFR§ 31.3406-d--4Section § 31.3406(D)-4; Special rules for readily tradable instruments acquired through a broker.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406d-4275Section § 31.3406(D)-4section§ 31.3406(d)-4 T.D. 8637, 60 FR 66125, Dec. 21, 1995; 61 FR 11307, Mar. 20, 1996; 61 FR 12135, Mar. 25, 1996; T.D. 9010, 67 FR 48760, July 26, 2002falseFederal RegisterVolume 60 Page 6612560 FR 66125Federal RegisterVolume 61 Page 1130761 FR 11307Federal RegisterVolume 61 Page 1213561 FR 12135Federal RegisterVolume 67 Page 4876067 FR 48760id-CFR-2017-title26-vol17-part31-subpartEBackup withholding when the Service or a broker notifies the payor to withhold because the payee's taxpayer identification number is incorrect.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406d-5.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406d-5.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406d-5https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406d-5https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406d-5.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406d-5.xml26 CFR § 31.3406(d)-526CFR§ 31.3406-d--5Section § 31.3406(D)-5; Backup withholding when the Service or a broker notifies the payor to withhold because the payee's taxpayer identification number is incorrect.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406d-5276Section § 31.3406(D)-5section§ 31.3406(d)-5 T.D. 8409, 57 FR 13031, Apr. 15, 1992, as amended by T.D. 9055, 68 FR 22595, Apr. 29, 2003falseFederal RegisterVolume 57 Page 1303157 FR 13031Federal RegisterVolume 68 Page 2259568 FR 22595id-CFR-2017-title26-vol17-part31-subpartEPeriod during which backup withholding is required.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406e-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406e-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406e-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406e-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406e-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406e-1.xml26 CFR § 31.3406(e)-126CFR§ 31.3406-e--1Section § 31.3406(E)-1; Period during which backup withholding is required.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406e-1277Section § 31.3406(E)-1section§ 31.3406(e)-1 T.D. 8637, 60 FR 66127, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6612760 FR 66127id-CFR-2017-title26-vol17-part31-subpartEConfidentiality of information.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406f-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406f-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406f-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406f-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406f-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406f-1.xml26 CFR § 31.3406(f)-126CFR§ 31.3406-f--1Section § 31.3406(F)-1; Confidentiality of information.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406f-1278Section § 31.3406(F)-1section§ 31.3406(f)-1 T.D. 8637, 60 FR 66127, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6612760 FR 66127id-CFR-2017-title26-vol17-part31-subpartEException for payments to certain payees and certain other payments.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406g-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406g-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406g-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406g-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406g-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406g-1.xml26 CFR § 31.3406(g)-126CFR§ 31.3406-g--1Section § 31.3406(G)-1; Exception for payments to certain payees and certain other payments.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406g-1279Section § 31.3406(G)-1section§ 31.3406(g)-1 T.D. 8637, 60 FR 66128, Dec. 21, 1995, as amended by T.D. 8664, 61 FR 17574, Apr. 22, 1996; T.D. 8734, 62 FR 53493, Oct. 14, 1997; T.D. 8804, 63 FR 72189, Dec. 31, 1998; T.D. 8856, 64 FR 73412, Dec. 30, 1999; T.D. 9136, 69 FR 41941, July 13, 2004; T.D. 9584, 77 FR 23395, Apr. 19, 2012; T.D. 9658, 79 FR 12808, Mar. 6, 2014; T.D. 9699, 79 FR 63812, Oct. 27, 2014; T.D. 9808, 82 FR 2121, Jan. 6, 2017falseCode of Federal RegulationsTitle 26 Part 126 CFR Part 1Code of Federal RegulationsTitle 26 Part 126 CFR Part 1Federal RegisterVolume 60 Page 6612860 FR 66128Federal RegisterVolume 61 Page 1757461 FR 17574Federal RegisterVolume 62 Page 5349362 FR 53493Federal RegisterVolume 63 Page 7218963 FR 72189Federal RegisterVolume 64 Page 7341264 FR 73412Federal RegisterVolume 69 Page 4194169 FR 41941Federal RegisterVolume 77 Page 2339577 FR 23395Federal RegisterVolume 79 Page 1280879 FR 12808Federal RegisterVolume 79 Page 6381279 FR 63812Federal RegisterVolume 82 Page 212182 FR 2121id-CFR-2017-title26-vol17-part31-subpartEException for reportable payment for which withholding is otherwise required.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406g-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406g-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406g-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406g-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406g-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406g-2.xml26 CFR § 31.3406(g)-226CFR§ 31.3406-g--2Section § 31.3406(G)-2; Exception for reportable payment for which withholding is otherwise required.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406g-2280Section § 31.3406(G)-2section§ 31.3406(g)-2 T.D. 8637, 60 FR 66128, Dec. 21, 1995, as amended by T.D. 9524, 76 FR 26601, May 9, 2011; T.D. 9586, 77 FR 24611, Apr. 25, 2012; T.D. 9807, 81 FR 96380, Dec. 30, 2016falseFederal RegisterVolume 60 Page 6612860 FR 66128Federal RegisterVolume 76 Page 2660176 FR 26601Federal RegisterVolume 77 Page 2461177 FR 24611Federal RegisterVolume 81 Page 9638081 FR 96380id-CFR-2017-title26-vol17-part31-subpartEExemption while payee is waiting for a taxpayer identification number.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406g-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406g-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406g-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406g-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406g-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406g-3.xml26 CFR § 31.3406(g)-326CFR§ 31.3406-g--3Section § 31.3406(G)-3; Exemption while payee is waiting for a taxpayer identification number.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406g-3281Section § 31.3406(G)-3section§ 31.3406(g)-3 T.D. 8637, 60 FR 66129, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6612960 FR 66129id-CFR-2017-title26-vol17-part31-subpartEDefinitions.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406h-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406h-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406h-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406h-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406h-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406h-1.xml26 CFR § 31.3406(h)-126CFR§ 31.3406-h--1Section § 31.3406(H)-1; Definitions.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406h-1282Section § 31.3406(H)-1section§ 31.3406(h)-1 T.D. 8637, 60 FR 66130, Dec. 21, 1995; 61 FR 12135, Mar. 25, 1996, as amended by T.D. 9010, 67 FR 48760, July 26, 2002falseFederal RegisterVolume 60 Page 6613060 FR 66130Federal RegisterVolume 61 Page 1213561 FR 12135Federal RegisterVolume 67 Page 4876067 FR 48760id-CFR-2017-title26-vol17-part31-subpartESpecial rules.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406h-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406h-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406h-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406h-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406h-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406h-2.xml26 CFR § 31.3406(h)-226CFR§ 31.3406-h--2Section § 31.3406(H)-2; Special rules.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406h-2283Section § 31.3406(H)-2section§ 31.3406(h)-2 T.D. 8637, 60 FR 66130, Dec. 21, 1995; 61 FR 11307, Mar. 20, 1996, as amended by T.D. 8734, 62 FR 53493, Oct. 14, 1997; T.D. 8804, 63 FR 72189, Dec. 31, 1998; T.D. 8856, 64 FR 73412, Dec. 30, 1999; T.D. 9010, 67 FR 48760, July 26, 2002; T.D. 9658, 79 FR 12809, Mar. 6, 2014; T.D. 9808, 82 FR 2121, Jan. 6, 2017falseCode of Federal RegulationsTitle 26 Part 126 CFR Part 1Federal RegisterVolume 60 Page 6613060 FR 66130Federal RegisterVolume 61 Page 1130761 FR 11307Federal RegisterVolume 62 Page 5349362 FR 53493Federal RegisterVolume 63 Page 7218963 FR 72189Federal RegisterVolume 64 Page 7341264 FR 73412Federal RegisterVolume 67 Page 4876067 FR 48760Federal RegisterVolume 79 Page 1280979 FR 12809Federal RegisterVolume 82 Page 212182 FR 2121id-CFR-2017-title26-vol17-part31-subpartECertificates.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406h-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406h-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406h-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406h-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406h-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406h-3.xml26 CFR § 31.3406(h)-326CFR§ 31.3406-h--3Section § 31.3406(H)-3; Certificates.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406h-3284Section § 31.3406(H)-3section§ 31.3406(h)-3 T.D. 8637, 60 FR 66131, Dec. 21, 1995, as amended by T.D. 8881, 65 FR 32212, May 22, 2000falseFederal RegisterVolume 60 Page 6613160 FR 66131Federal RegisterVolume 65 Page 3221265 FR 32212id-CFR-2017-title26-vol17-part31-subpartEEffective date.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406i-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406i-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406i-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406i-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406i-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406i-1.xml26 CFR § 31.3406(i)-126CFR§ 31.3406-i--1Section § 31.3406(I)-1; Effective date.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406i-1285Section § 31.3406(I)-1section§ 31.3406(i)-1 T.D. 8637, 60 FR 66133, Dec. 21, 1995falseFederal RegisterVolume 60 Page 6613360 FR 66133id-CFR-2017-title26-vol17-part31-subpartETaxpayer Identification Number (TIN) matching program.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3406j-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3406j-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406j-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3406j-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3406j-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3406j-1.xml26 CFR § 31.3406(j)-126CFR§ 31.3406-j--1Section § 31.3406(J)-1; Taxpayer Identification Number (TIN) matching program.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart ECollection of Income Tax at SourcePart 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3406j-1286Section § 31.3406(J)-1section§ 31.3406(j)-1 T.D. 8721, 62 FR 33009, June 18, 1997, as amended by T.D. 9041, 68 FR 4923, Jan. 31, 2003; T.D. 9136, 69 FR 41942, July 13, 2004falseFederal RegisterVolume 62 Page 3300962 FR 33009Federal RegisterVolume 68 Page 492368 FR 4923Federal RegisterVolume 69 Page 4194269 FR 41942id-CFR-2017-title26-vol17-part31General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)D09002ee1a4c66c02-CFR-2017-title26-vol17-part31-subpartF.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartF.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartFhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartFhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartF.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part31-subpartF.xml26 CFR F26CFRSubpart F; General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartF287Subpart FsubpartF falseid-CFR-2017-title26-vol17-part31-subpartFQuestion and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3501a-1T.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3501a-1T.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3501a-1Thttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3501a-1Thttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3501a-1T.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3501a-1T.xml26 CFR § 31.3501(a)-1T26CFR§ 31.3501-a--1TSection § 31.3501(A)-1t; Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart FGeneral Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3501a-1T288Section § 31.3501(A)-1tsection§ 31.3501(a)-1T T.D. 8004, 50 FR 756, Jan. 7, 1985, as amended by T.D. 8009, 50 FR 7046, Feb. 20, 1985falseFederal RegisterVolume 50 Page 704650 FR 7046Federal RegisterVolume 50 Page 75650 FR 756id-CFR-2017-title26-vol17-part31-subpartFNondeductibility of taxes in computing taxable income.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3502-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3502-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3502-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3502-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3502-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3502-1.xml26 CFR § 31.3502-126CFR§ 31.3502-1Section § 31.3502-1; Nondeductibility of taxes in computing taxable income.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart FGeneral Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3502-1289Section § 31.3502-1section§ 31.3502-1 T.D. 6780, 29 FR 18148, Dec. 22, 1964falseFederal RegisterVolume 29 Page 1814829 FR 18148id-CFR-2017-title26-vol17-part31-subpartFTax under chapter 21 or 22 paid under wrong chapter.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3503-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3503-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3503-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3503-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3503-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3503-1.xml26 CFR § 31.3503-126CFR§ 31.3503-1Section § 31.3503-1; Tax under chapter 21 or 22 paid under wrong chapter.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart FGeneral Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3503-1290Section § 31.3503-1section§ 31.3503-1 falseid-CFR-2017-title26-vol17-part31-subpartFDesignation of agent by application.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3504-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3504-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3504-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3504-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3504-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3504-1.xml26 CFR § 31.3504-126CFR§ 31.3504-1Section § 31.3504-1; Designation of agent by application.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart FGeneral Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3504-1291Section § 31.3504-1section§ 31.3504-1 T.D. 9649, 78 FR 75474, Dec. 12, 2013falseFederal RegisterVolume 78 Page 7547478 FR 75474id-CFR-2017-title26-vol17-part31-subpartFDesignation of payor to perform acts of an employer.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3504-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3504-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3504-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3504-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3504-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3504-2.xml26 CFR § 31.3504-226CFR§ 31.3504-2Section § 31.3504-2; Designation of payor to perform acts of an employer.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart FGeneral Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3504-2292Section § 31.3504-2section§ 31.3504-2 T.D. 9662, 79 FR 17862, Mar. 31, 2014, as amended at 79 FR 31219, June 2, 2014falseFederal RegisterVolume 79 Page 1786279 FR 17862Federal RegisterVolume 79 Page 3121979 FR 31219id-CFR-2017-title26-vol17-part31-subpartFLiability of third parties paying or providing for wages.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3505-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3505-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3505-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3505-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3505-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3505-1.xml26 CFR § 31.3505-126CFR§ 31.3505-1Section § 31.3505-1; Liability of third parties paying or providing for wages.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart FGeneral Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3505-1293Section § 31.3505-1section§ 31.3505-1 T.D. 7430, 41 FR 35175, Aug. 20, 1976, as amended by T.D. 8604, 60 FR 39110, Aug. 1, 1995falseFederal RegisterVolume 41 Page 3517541 FR 35175Federal RegisterVolume 60 Page 3911060 FR 39110id-CFR-2017-title26-vol17-part31-subpartFCompanion sitting placement services.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3506-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3506-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3506-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3506-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3506-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3506-1.xml26 CFR § 31.3506-126CFR§ 31.3506-1Section § 31.3506-1; Companion sitting placement services.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart FGeneral Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3506-1294Section § 31.3506-1section§ 31.3506-1 (Secs. 3506 and 7805 of the Internal Revenue Code of 1954; 91 Stat. 1356 (26 U.S.C. 3506); 68A Stat. 917 (26 U.S.C. 7805))T.D. 7691, 45 FR 24129, Apr. 9, 1980falseUnited States CodeTitle 26 Section 3506Title 26 Section 780526 U.S.C. 350626 U.S.C. 7805United States Statutes at LargeVolume 91 Page 135691 Stat. 1356United States Statutes at LargeVolume 91 Page 135691 Stat. 1356Federal RegisterVolume 45 Page 2412945 FR 24129id-CFR-2017-title26-vol17-part31-subpartFAdvance payments of earned income credit.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3507-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3507-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3507-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3507-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3507-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3507-1.xml26 CFR § 31.3507-126CFR§ 31.3507-1Section § 31.3507-1; Advance payments of earned income credit.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart FGeneral Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3507-1295Section § 31.3507-1section§ 31.3507-1 T.D. 7766, 46 FR 10151, Feb. 2, 1981falseFederal RegisterVolume 46 Page 1015146 FR 10151id-CFR-2017-title26-vol17-part31-subpartFEarned income credit advance payment certificates.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-3507-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-3507-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3507-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-3507-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-3507-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-3507-2.xml26 CFR § 31.3507-226CFR§ 31.3507-2Section § 31.3507-2; Earned income credit advance payment certificates.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart FGeneral Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-3507-2296Section § 31.3507-2section§ 31.3507-2 T.D. 7766, 46 FR 10152, Feb. 2, 1981falseFederal RegisterVolume 46 Page 1015246 FR 10152id-CFR-2017-title26-vol17-part31Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)D09002ee1a4c66c02-CFR-2017-title26-vol17-part31-subpartG.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part31-subpartG.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartGhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part31-subpartGhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part31-subpartG.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part31-subpartG.xml26 CFR G26CFRSubpart G; Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCENODECFR-2017-title26-vol17-part31-subpartG297Subpart GsubpartG falseid-CFR-2017-title26-vol17-part31-subpartGRecords in general.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6001-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6001-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6001-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6001-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6001-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6001-1.xml26 CFR § 31.6001-126CFR§ 31.6001-1Section § 31.6001-1; Records in general.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6001-1298Section § 31.6001-1section§ 31.6001-1 falseid-CFR-2017-title26-vol17-part31-subpartGAdditional records under Federal Insurance Contributions Act.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6001-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6001-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6001-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6001-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6001-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6001-2.xml26 CFR § 31.6001-226CFR§ 31.6001-2Section § 31.6001-2; Additional records under Federal Insurance Contributions Act.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6001-2299Section § 31.6001-2section§ 31.6001-2 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 7001, 34 FR 1003, Jan. 23, 1969falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 34 Page 100334 FR 1003id-CFR-2017-title26-vol17-part31-subpartGAdditional records under Railroad Retirement Tax Act.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6001-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6001-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6001-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6001-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6001-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6001-3.xml26 CFR § 31.6001-326CFR§ 31.6001-3Section § 31.6001-3; Additional records under Railroad Retirement Tax Act.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6001-3300Section § 31.6001-3section§ 31.6001-3 falseid-CFR-2017-title26-vol17-part31-subpartGAdditional records under Federal Unemployment Tax Act.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6001-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6001-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6001-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6001-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6001-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6001-4.xml26 CFR § 31.6001-426CFR§ 31.6001-4Section § 31.6001-4; Additional records under Federal Unemployment Tax Act.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6001-4301Section § 31.6001-4section§ 31.6001-4 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6658, 28 FR 6642, June 27, 1963falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 28 Page 664228 FR 6642id-CFR-2017-title26-vol17-part31-subpartGAdditional records in connection with collection of income tax at source on wages.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6001-5.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6001-5.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6001-5https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6001-5https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6001-5.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6001-5.xml26 CFR § 31.6001-526CFR§ 31.6001-5Section § 31.6001-5; Additional records in connection with collection of income tax at source on wages.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6001-5302Section § 31.6001-5section§ 31.6001-5 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6606, 27 FR 8516, Aug. 25, 1962; T.D. 6908, 31 FR 16776, Dec. 31, 1966; T.D. 7001, 34 FR 1003, Jan. 23, 1969; T.D. 7048, 35 FR 10292, June 24, 1970; T.D. 7053, 35 FR 11628, July 21, 1970; T.D. 7888, 48 FR 17588, Apr. 25, 1983falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 27 Page 851627 FR 8516Federal RegisterVolume 31 Page 1677631 FR 16776Federal RegisterVolume 34 Page 100334 FR 1003Federal RegisterVolume 35 Page 1029235 FR 10292Federal RegisterVolume 35 Page 1162835 FR 11628Federal RegisterVolume 48 Page 1758848 FR 17588id-CFR-2017-title26-vol17-part31-subpartGNotice by district director requiring returns, statements, or the keeping of records.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6001-6.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6001-6.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6001-6https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6001-6https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6001-6.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6001-6.xml26 CFR § 31.6001-626CFR§ 31.6001-6Section § 31.6001-6; Notice by district director requiring returns, statements, or the keeping of records.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6001-6303Section § 31.6001-6section§ 31.6001-6 falseid-CFR-2017-title26-vol17-part31-subpartGRequirement of statement disclosing participation in certain transactions by taxpayers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011-4.xml26 CFR § 31.6011-426CFR§ 31.6011-4Section § 31.6011-4; Requirement of statement disclosing participation in certain transactions by taxpayers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011-4304Section § 31.6011-4section§ 31.6011-4 T.D. 9350, 72 FR 43154, Aug. 3, 2007falseFederal RegisterVolume 72 Page 4315472 FR 43154id-CFR-2017-title26-vol17-part31-subpartGReturns under Federal Insurance Contributions Act.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011a-1.xml26 CFR § 31.6011(a)-126CFR§ 31.6011-a--1Section § 31.6011(A)-1; Returns under Federal Insurance Contributions Act.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011a-1305Section § 31.6011(A)-1section§ 31.6011(a)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 7001, 34 FR 1004, Jan. 23, 1969; T.D. 7001, 34 FR 1826, Feb. 7, 1969; T.D. 7200, 37 FR 16544, Aug. 16, 1972; T.D. 7351, 40 FR 17144, Apr. 17, 1975; T.D. 7396, 41 FR 1903, Jan. 13, 1976; T.D. 9239, 71 FR 14, Jan. 3, 2006; T.D. 9405, 73 FR 37375, July 1, 2008; T.D. 9440, 73 FR 79357, Dec. 29, 2008; T.D. 9566, 76 FR 77674, Dec. 14, 2011; T.D. 9645, 78 FR 71473, Nov. 29, 2013; T.D. 9645, 79 FR 4623, Jan. 29, 2014falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 34 Page 100434 FR 1004Federal RegisterVolume 34 Page 182634 FR 1826Federal RegisterVolume 37 Page 1654437 FR 16544Federal RegisterVolume 40 Page 1714440 FR 17144Federal RegisterVolume 41 Page 190341 FR 1903Federal RegisterVolume 71 Page 1471 FR 14Federal RegisterVolume 73 Page 3737573 FR 37375Federal RegisterVolume 73 Page 7935773 FR 79357Federal RegisterVolume 76 Page 7767476 FR 77674Federal RegisterVolume 78 Page 7147378 FR 71473Federal RegisterVolume 79 Page 462379 FR 4623id-CFR-2017-title26-vol17-part31-subpartGReturns under Railroad Retirement Tax Act.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011a-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011a-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011a-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011a-2.xml26 CFR § 31.6011(a)-226CFR§ 31.6011-a--2Section § 31.6011(A)-2; Returns under Railroad Retirement Tax Act.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011a-2306Section § 31.6011(A)-2section§ 31.6011(a)-2 T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7396, 41 FR 1903, Jan. 13, 1976; T.D. 9645, 78 FR 71473, Nov. 29, 2013falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 41 Page 190341 FR 1903Federal RegisterVolume 78 Page 7147378 FR 71473id-CFR-2017-title26-vol17-part31-subpartGReturns under Federal Unemployment Tax Act.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011a-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011a-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011a-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011a-3.xml26 CFR § 31.6011(a)-326CFR§ 31.6011-a--3Section § 31.6011(A)-3; Returns under Federal Unemployment Tax Act.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011a-3307Section § 31.6011(A)-3section§ 31.6011(a)-3 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 7200, 37 FR 16544, Aug. 16, 1972falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 37 Page 1654437 FR 16544id-CFR-2017-title26-vol17-part31-subpartGReturns of the railroad unemployment repayment tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011a-3A.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011a-3A.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-3Ahttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-3Ahttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011a-3A.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011a-3A.xml26 CFR § 31.6011(a)-3A26CFR§ 31.6011-a--3ASection § 31.6011(A)-3a; Returns of the railroad unemployment repayment tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011a-3A308Section § 31.6011(A)-3asection§ 31.6011(a)-3A T.D. 8105, 51 FR 40168, Nov. 5, 1986. Redesignated and amended at T.D. 8227, 53 FR 34736, Sept. 8, 1988falseFederal RegisterVolume 51 Page 4016851 FR 40168Federal RegisterVolume 53 Page 3473653 FR 34736id-CFR-2017-title26-vol17-part31-subpartGReturns of income tax withheld.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011a-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011a-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011a-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011a-4.xml26 CFR § 31.6011(a)-426CFR§ 31.6011-a--4Section § 31.6011(A)-4; Returns of income tax withheld.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011a-4309Section § 31.6011(A)-4section§ 31.6011(a)-4 (86 Stat. 944, 26 U.S.C. 6364; and 68A Stat. 917, 26 U.S.C. 7805; 68A Stat. 747, 26 U.S.C. 6051)T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 7096, 36 FR 5217, Mar. 18, 1971; T.D. 7200, 37 FR 16544, Aug. 16, 1972; T.D. 7577, 43 FR 59359, Dec. 20, 1978; T.D. 7580, 43 FR 60159, Dec. 26, 1978; T.D. 8504, 58 FR 68035, Dec. 23, 1993; T.D. 8624, 60 FR 53510, Oct. 16, 1995; T.D. 8672, 61 FR 27008, May 30, 1996; T.D. 9239, 71 FR 14, Jan. 3, 2006; T.D. 9405, 73 FR 37375, July 1, 2008; T.D. 9440, 79358, Dec. 29, 2008; T.D. 9524, 76 FR 26602, May 9, 2011; T.D. 9566, 76 FR 77675, Dec. 14, 2011; T.D. 9586, 77 FR 24611, Apr. 25, 2012falseUnited States CodeTitle 26 Section 6051Title 26 Section 6364Title 26 Section 780526 U.S.C. 605126 U.S.C. 636426 U.S.C. 7805United States Statutes at LargeVolume 86 Page 94486 Stat. 944United States Statutes at LargeVolume 86 Page 94486 Stat. 944Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 36 Page 521736 FR 5217Federal RegisterVolume 37 Page 1654437 FR 16544Federal RegisterVolume 43 Page 5935943 FR 59359Federal RegisterVolume 43 Page 6015943 FR 60159Federal RegisterVolume 58 Page 6803558 FR 68035Federal RegisterVolume 60 Page 5351060 FR 53510Federal RegisterVolume 61 Page 2700861 FR 27008Federal RegisterVolume 71 Page 1471 FR 14Federal RegisterVolume 73 Page 3737573 FR 37375Federal RegisterVolume 76 Page 2660276 FR 26602Federal RegisterVolume 76 Page 7767576 FR 77675Federal RegisterVolume 77 Page 2461177 FR 24611id-CFR-2017-title26-vol17-part31-subpartGMonthly returns.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011a-5.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011a-5.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-5https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-5https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011a-5.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011a-5.xml26 CFR § 31.6011(a)-526CFR§ 31.6011-a--5Section § 31.6011(A)-5; Monthly returns.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011a-5310Section § 31.6011(A)-5section§ 31.6011(a)-5 T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7351, 40 FR 17145, Apr. 17, 1975; T.D. 7580, 43 FR 60154, Dec. 26, 1978; T.D. 8637, 60 FR 66133, Dec. 21, 1995; T.D. 9061, 68 FR 34799, June 11, 2003; T.D. 9405, 73 FR 37375, July 1, 2008falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 40 Page 1714540 FR 17145Federal RegisterVolume 43 Page 6015443 FR 60154Federal RegisterVolume 60 Page 6613360 FR 66133Federal RegisterVolume 68 Page 3479968 FR 34799Federal RegisterVolume 73 Page 3737573 FR 37375id-CFR-2017-title26-vol17-part31-subpartGFinal returns.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011a-6.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011a-6.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-6https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-6https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011a-6.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011a-6.xml26 CFR § 31.6011(a)-626CFR§ 31.6011-a--6Section § 31.6011(A)-6; Final returns.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011a-6311Section § 31.6011(A)-6section§ 31.6011(a)-6 T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7396, 41 FR 1904, Jan. 14, 1976; T.D. 8637, 60 FR 66133, Dec. 21, 1995falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 41 Page 190441 FR 1904Federal RegisterVolume 60 Page 6613360 FR 66133id-CFR-2017-title26-vol17-part31-subpartGExecution of returns.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011a-7.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011a-7.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-7https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-7https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011a-7.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011a-7.xml26 CFR § 31.6011(a)-726CFR§ 31.6011-a--7Section § 31.6011(A)-7; Execution of returns.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011a-7312Section § 31.6011(A)-7section§ 31.6011(a)-7 (68A Stat. 747, 26 U.S.C. 6051; and 68A Stat. 917, 26 U.S.C. 7805)T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6606, 27 FR 8516, Aug. 25, 1962; T.D. 6883, 31 FR 6590, May 3, 1966; T.D. 7276, 38 FR 11345, May 7, 1973; T.D. 7396, 41 FR 1904, Jan. 13, 1976; T.D. 7580, 43 FR 60159, Dec. 26, 1978falseUnited States CodeTitle 26 Section 6051Title 26 Section 780526 U.S.C. 605126 U.S.C. 7805Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 27 Page 851627 FR 8516Federal RegisterVolume 31 Page 659031 FR 6590Federal RegisterVolume 38 Page 1134538 FR 11345Federal RegisterVolume 41 Page 190441 FR 1904Federal RegisterVolume 43 Page 6015943 FR 60159id-CFR-2017-title26-vol17-part31-subpartGComposite return in lieu of specified form.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011a-8.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011a-8.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-8https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-8https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011a-8.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011a-8.xml26 CFR § 31.6011(a)-826CFR§ 31.6011-a--8Section § 31.6011(A)-8; Composite return in lieu of specified form.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011a-8313Section § 31.6011(A)-8section§ 31.6011(a)-8 T.D. 7200, 37 FR 16544, Aug. 16, 1972falseFederal RegisterVolume 37 Page 1654437 FR 16544id-CFR-2017-title26-vol17-part31-subpartGInstructions to forms control as to which form is to be used.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011a-9.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011a-9.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-9https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-9https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011a-9.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011a-9.xml26 CFR § 31.6011(a)-926CFR§ 31.6011-a--9Section § 31.6011(A)-9; Instructions to forms control as to which form is to be used.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011a-9314Section § 31.6011(A)-9section§ 31.6011(a)-9 T.D. 7351, 40 FR 17145, Apr. 17, 1975falseFederal RegisterVolume 40 Page 1714540 FR 17145id-CFR-2017-title26-vol17-part31-subpartGInstructions to forms may waive filing requirement in case of no liability tax returns.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011a-10.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011a-10.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-10https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011a-10https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011a-10.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011a-10.xml26 CFR § 31.6011 (a)-1026CFR§ 31.6011 -a--10Section § 31.6011 (A)-10; Instructions to forms may waive filing requirement in case of no liability tax returns.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011a-10315Section § 31.6011 (A)-10section§ 31.6011 (a)-10 T.D. 8229, 53 FR 35811, Sept. 15, 1988falseUnited States CodeTitle 5 Section 5535 U.S.C. 553Federal RegisterVolume 53 Page 3581153 FR 35811id-CFR-2017-title26-vol17-part31-subpartGEmployers' identification numbers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011b-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011b-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011b-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011b-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011b-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011b-1.xml26 CFR § 31.6011(b)-126CFR§ 31.6011-b--1Section § 31.6011(B)-1; Employers' identification numbers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011b-1316Section § 31.6011(B)-1section§ 31.6011(b)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6606, 27 FR 8517, Aug. 25, 1962; T.D. 7012, 34 FR 7693, May 15, 1969falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 27 Page 851727 FR 8517Federal RegisterVolume 34 Page 769334 FR 7693id-CFR-2017-title26-vol17-part31-subpartGEmployees' account numbers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6011b-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6011b-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011b-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6011b-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6011b-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6011b-2.xml26 CFR § 31.6011(b)-226CFR§ 31.6011-b--2Section § 31.6011(B)-2; Employees' account numbers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6011b-2317Section § 31.6011(B)-2section§ 31.6011(b)-2 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6606, 27 FR 8517, Aug. 25, 1962falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 27 Page 851727 FR 8517id-CFR-2017-title26-vol17-part31-subpartGStatements for employees.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6051-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6051-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6051-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6051-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6051-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6051-1.xml26 CFR § 31.6051-126CFR§ 31.6051-1Section § 31.6051-1; Statements for employees.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6051-1318Section § 31.6051-1section§ 31.6051-1 (86 Stat. 944, 26 U.S.C. 6364; 68A Stat. 917, 26 U.S.C. 7805; 68A Stat. 747, 26 U.S.C. 6051(c))For Federal Register citations affecting § 31.6051-1, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.fdsys.gov.T.D. 6516, 25 FR 13032, Dec. 20, 1960falseUnited States CodeTitle 26 Section 6051(c)Title 26 Section 6364Title 26 Section 780526 U.S.C. 6051(c)26 U.S.C. 636426 U.S.C. 7805United States Statutes at LargeVolume 86 Page 94486 Stat. 944United States Statutes at LargeVolume 86 Page 94486 Stat. 944United States Statutes at LargeVolume 103 Page 2106103 Stat. 2106United States Public Law 239 (101st Congress)Public Law 101-239Federal RegisterVolume 25 Page 1303225 FR 13032id-CFR-2017-title26-vol17-part31-subpartGInformation returns on Form W-3 and Internal Revenue Service copies of Forms W-2.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6051-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6051-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6051-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6051-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6051-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6051-2.xml26 CFR § 31.6051-226CFR§ 31.6051-2Section § 31.6051-2; Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6051-2319Section § 31.6051-2section§ 31.6051-2 (68A Stat. 747, 26 U.S.C. 6051; 68A Stat. 917, 26 U.S.C. 7805)T.D. 7351, 40 FR 17145, Apr. 17, 1975, as amended by T.D. 7580, 43 FR 60160, Dec. 26, 1978; T.D. 8155, 52 FR 34357, Sept. 10, 1987; T.D. 8344, 56 FR 15042, Apr. 15, 1991; T.D. 8636, 60 FR 66141, Dec. 21, 1995; T.D. 9061, 68 FR 34799, June 11, 2003falseUnited States CodeTitle 26 Section 6051Title 26 Section 780526 U.S.C. 605126 U.S.C. 7805United States Statutes at LargeVolume 103 Page 2106103 Stat. 2106Federal RegisterVolume 40 Page 1714540 FR 17145Federal RegisterVolume 43 Page 6016043 FR 60160Federal RegisterVolume 52 Page 3435752 FR 34357Federal RegisterVolume 56 Page 1504256 FR 15042Federal RegisterVolume 60 Page 6614160 FR 66141Federal RegisterVolume 68 Page 3479968 FR 34799id-CFR-2017-title26-vol17-part31-subpartGStatements required in case of sick pay paid by third parties.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6051-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6051-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6051-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6051-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6051-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6051-3.xml26 CFR § 31.6051-326CFR§ 31.6051-3Section § 31.6051-3; Statements required in case of sick pay paid by third parties.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6051-3320Section § 31.6051-3section§ 31.6051-3 (Secs. 3402(o), 7805, Internal Revenue Code of 1954 (94 Stat. 3495, (26 U.S.C. 3402(o)); 68A Stat. 917 (26 U.S.C. 7805))T.D. 7814, 47 FR 11277, Mar. 16, 1982falseUnited States CodeTitle 26 Section 3402(o)Title 26 Section 780526 U.S.C. 3402(o)26 U.S.C. 7805United States Statutes at LargeVolume 94 Page 349594 Stat. 3495United States Statutes at LargeVolume 94 Page 349594 Stat. 3495Federal RegisterVolume 47 Page 1127747 FR 11277id-CFR-2017-title26-vol17-part31-subpartGStatement required in case of backup withholding.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6051-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6051-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6051-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6051-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6051-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6051-4.xml26 CFR § 31.6051-426CFR§ 31.6051-4Section § 31.6051-4; Statement required in case of backup withholding.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6051-4321Section § 31.6051-4section§ 31.6051-4 T.D. 8637, 60 FR 66133, Dec. 21, 1995, as amended by T.D. 9496, 75 FR 49835, Aug. 16, 2010; T.D. 9504, 75 FR 64103, Oct. 18, 2010falseFederal RegisterVolume 60 Page 6613360 FR 66133Federal RegisterVolume 75 Page 4983575 FR 49835Federal RegisterVolume 75 Page 6410375 FR 64103id-CFR-2017-title26-vol17-part31-subpartGReport of tips by employee to employer.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6053-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6053-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6053-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6053-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6053-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6053-1.xml26 CFR § 31.6053-126CFR§ 31.6053-1Section § 31.6053-1; Report of tips by employee to employer.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6053-1322Section § 31.6053-1section§ 31.6053-1 T.D. 7001, 34 FR 1004, Jan. 23, 1969, as amended by T.D. 8910, 65 FR 77819, Dec. 13, 2000falseFederal RegisterVolume 34 Page 100434 FR 1004Federal RegisterVolume 65 Page 7781965 FR 77819id-CFR-2017-title26-vol17-part31-subpartGEmployer statement of uncollected employee tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6053-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6053-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6053-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6053-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6053-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6053-2.xml26 CFR § 31.6053-226CFR§ 31.6053-2Section § 31.6053-2; Employer statement of uncollected employee tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6053-2323Section § 31.6053-2section§ 31.6053-2 T.D. 7001, 34 FR 1005, Jan. 23, 1969, as amended by T.D. 7351, 40 FR 17145, Apr. 17, 1975falseFederal RegisterVolume 34 Page 100534 FR 1005Federal RegisterVolume 40 Page 1714540 FR 17145id-CFR-2017-title26-vol17-part31-subpartGReporting by certain large food or beverage establishments with respect to tips.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6053-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6053-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6053-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6053-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6053-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6053-3.xml26 CFR § 31.6053-326CFR§ 31.6053-3Section § 31.6053-3; Reporting by certain large food or beverage establishments with respect to tips.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6053-3324Section § 31.6053-3section§ 31.6053-3 (96 Stat. 603, 26 U.S.C. 6053(c); 68A Stat. 917, 26 U.S.C. 7805)T.D. 7906, 48 FR 36809, Aug. 15, 1983; 48 FR 40518, Sept. 8, 1983, as amended by T.D. 8039, 50 FR 29965, July 23, 1985; T.D. 8141, 52 FR 21511, June 8, 1987; T.D. 8895, 65 FR 50408, Aug. 18, 2000falseUnited States CodeTitle 26 Section 6053(c)Title 26 Section 780526 U.S.C. 6053(c)26 U.S.C. 7805United States Statutes at LargeVolume 96 Page 60396 Stat. 603United States Statutes at LargeVolume 96 Page 60396 Stat. 603Code of Federal RegulationsTitle 26 Part 31.6053-3(h)26 CFR Part 31.6053-3(h)Federal RegisterVolume 48 Page 3680948 FR 36809Federal RegisterVolume 48 Page 4051848 FR 40518Federal RegisterVolume 50 Page 2996550 FR 29965Federal RegisterVolume 52 Page 2151152 FR 21511Federal RegisterVolume 65 Page 5040865 FR 50408id-CFR-2017-title26-vol17-part31-subpartGSubstantiation requirements for tipped employees.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6053-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6053-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6053-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6053-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6053-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6053-4.xml26 CFR § 31.6053-426CFR§ 31.6053-4Section § 31.6053-4; Substantiation requirements for tipped employees.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6053-4325Section § 31.6053-4section§ 31.6053-4 T.D. 8141, 52 FR 21513, June 8, 1987, as amended by T.D. 8910, 65 FR 77820, Dec. 13, 2000falseFederal RegisterVolume 52 Page 2151352 FR 21513Federal RegisterVolume 65 Page 7782065 FR 77820id-CFR-2017-title26-vol17-part31-subpartGReporting requirements for tax return preparers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6060-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6060-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6060-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6060-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6060-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6060-1.xml26 CFR § 31.6060-126CFR§ 31.6060-1Section § 31.6060-1; Reporting requirements for tax return preparers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6060-1326Section § 31.6060-1section§ 31.6060-1 T.D. 9436, 73 FR 78453, Dec. 22, 2008falseFederal RegisterVolume 73 Page 7845373 FR 78453id-CFR-2017-title26-vol17-part31-subpartGSigning of returns.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6061-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6061-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6061-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6061-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6061-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6061-1.xml26 CFR § 31.6061-126CFR§ 31.6061-1Section § 31.6061-1; Signing of returns.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6061-1327Section § 31.6061-1section§ 31.6061-1 falseid-CFR-2017-title26-vol17-part31-subpartGVerification of returns or other documents.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6065a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6065a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6065a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6065a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6065a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6065a-1.xml26 CFR § 31.6065(a)-126CFR§ 31.6065-a--1Section § 31.6065(A)-1; Verification of returns or other documents.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6065a-1328Section § 31.6065(A)-1section§ 31.6065(a)-1 falseid-CFR-2017-title26-vol17-part31-subpartGTime for filing returns and other documents.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6071a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6071a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6071a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6071a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6071a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6071a-1.xml26 CFR § 31.6071(a)-126CFR§ 31.6071-a--1Section § 31.6071(A)-1; Time for filing returns and other documents.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6071a-1329Section § 31.6071(A)-1section§ 31.6071(a)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6941, 32 FR 18041, Dec. 16, 1967; T.D. 7001, 34 FR 1005, Jan. 23, 1969; T.D. 7078, 35 FR 18525, Dec. 5, 1970; T.D. 7351, 40 FR 17146, Apr. 17, 1975; T.D. 7953, 49 FR 19644, May 9, 1984; T.D. 8504, 58 FR 68035, Dec. 23, 1993; T.D. 8895, 65 FR 50408, Aug. 18, 2000; T.D. 8952, 66 FR 33832, June 26, 2001; T.D. 9239, 71 FR 14, Jan. 3, 2006; T.D. 9507, 75 FR 75900, Dec. 7, 2010; T.D. 9524, 76 FR 26602, May 9, 2011; T.D. 9566, 76 FR 77675, Dec. 14, 2011; T.D. 9586, 77 FR 24612, Apr. 25, 2012falseUnited States CodeTitle 26 Section 3101-312826 U.S.C. 3101-3128Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 32 Page 1804132 FR 18041Federal RegisterVolume 34 Page 100534 FR 1005Federal RegisterVolume 35 Page 1852535 FR 18525Federal RegisterVolume 40 Page 1714640 FR 17146Federal RegisterVolume 49 Page 1964449 FR 19644Federal RegisterVolume 58 Page 6803558 FR 68035Federal RegisterVolume 65 Page 5040865 FR 50408Federal RegisterVolume 66 Page 3383266 FR 33832Federal RegisterVolume 71 Page 1471 FR 14Federal RegisterVolume 75 Page 7590075 FR 75900Federal RegisterVolume 76 Page 2660276 FR 26602Federal RegisterVolume 76 Page 7767576 FR 77675Federal RegisterVolume 77 Page 2461277 FR 24612id-CFR-2017-title26-vol17-part31-subpartGTime for filing returns with respect to the railroad unemployment repayment tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6071a-1A.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6071a-1A.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6071a-1Ahttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6071a-1Ahttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6071a-1A.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6071a-1A.xml26 CFR § 31.6071(a)-1A26CFR§ 31.6071-a--1ASection § 31.6071(A)-1a; Time for filing returns with respect to the railroad unemployment repayment tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6071a-1A330Section § 31.6071(A)-1asection§ 31.6071(a)-1A T.D. 8105, 51 FR 40169, Nov. 5, 1986. Redesignated and amended at T.D. 8227, 53 FR 34736, Sept. 8, 1988falseFederal RegisterVolume 51 Page 4016951 FR 40169Federal RegisterVolume 53 Page 3473653 FR 34736id-CFR-2017-title26-vol17-part31-subpartGExtensions of time for filing returns and other documents.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6081a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6081a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6081a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6081a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6081a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6081a-1.xml26 CFR § 31.6081(a)-126CFR§ 31.6081-a--1Section § 31.6081(A)-1; Extensions of time for filing returns and other documents.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6081a-1331Section § 31.6081(A)-1section§ 31.6081(a)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6950, 33 FR 5358, Apr. 4, 1968; T.D. 7351, 40 FR 17146, Apr. 17, 1975; T.D. 9061, 68 FR 34799, June 11, 2003; T.D. 9163, 69 FR 70549, 70550, Dec. 7, 2004falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 33 Page 535833 FR 5358Federal RegisterVolume 40 Page 1714640 FR 17146Federal RegisterVolume 68 Page 3479968 FR 34799Federal RegisterVolume 69 Page 7054969 FR 70549id-CFR-2017-title26-vol17-part31-subpartGPlace for filing returns.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6091-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6091-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6091-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6091-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6091-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6091-1.xml26 CFR § 31.6091-126CFR§ 31.6091-1Section § 31.6091-1; Place for filing returns.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6091-1332Section § 31.6091-1section§ 31.6091-1 (68A Stat. 747, 26 U.S.C. 6051; 68A Stat. 917, 26 U.S.C. 7805)T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6915, 32 FR 5261, Mar. 29, 1967; T.D. 7495, 42 FR 33727, July 1, 1977; T.D. 7580, 43 FR 60160, Dec. 26, 1978; T.D. 9156, 69 FR 55745, Sept. 16, 2004falseUnited States CodeTitle 26 Section 6051Title 26 Section 780526 U.S.C. 605126 U.S.C. 7805Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 32 Page 526132 FR 5261Federal RegisterVolume 42 Page 3372742 FR 33727Federal RegisterVolume 43 Page 6016043 FR 60160Federal RegisterVolume 69 Page 5574569 FR 55745id-CFR-2017-title26-vol17-part31-subpartGPeriod covered by returns.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6101-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6101-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6101-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6101-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6101-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6101-1.xml26 CFR § 31.6101-126CFR§ 31.6101-1Section § 31.6101-1; Period covered by returns.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6101-1333Section § 31.6101-1section§ 31.6101-1 falseid-CFR-2017-title26-vol17-part31-subpartGTax return preparer must furnish copy of return to taxpayer and must retain a copy or record.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6107-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6107-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6107-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6107-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6107-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6107-1.xml26 CFR § 31.6107-126CFR§ 31.6107-1Section § 31.6107-1; Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6107-1334Section § 31.6107-1section§ 31.6107-1 T.D. 9436, 73 FR 78453, Dec. 22, 2008falseFederal RegisterVolume 73 Page 7845373 FR 78453id-CFR-2017-title26-vol17-part31-subpartGSupplying of identifying numbers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6109-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6109-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6109-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6109-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6109-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6109-1.xml26 CFR § 31.6109-126CFR§ 31.6109-1Section § 31.6109-1; Supplying of identifying numbers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6109-1335Section § 31.6109-1section§ 31.6109-1 39 FR 9946, Mar. 15, 1974falseFederal RegisterVolume 39 Page 994639 FR 9946id-CFR-2017-title26-vol17-part31-subpartGTax return preparers furnishing identifying numbers for returns or claims for refund.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6109-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6109-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6109-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6109-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6109-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6109-2.xml26 CFR § 31.6109-226CFR§ 31.6109-2Section § 31.6109-2; Tax return preparers furnishing identifying numbers for returns or claims for refund.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6109-2336Section § 31.6109-2section§ 31.6109-2 T.D. 9436, 73 FR 78453, Dec. 22, 2008falseFederal RegisterVolume 73 Page 7845373 FR 78453id-CFR-2017-title26-vol17-part31-subpartGTime for paying tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6151-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6151-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6151-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6151-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6151-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6151-1.xml26 CFR § 31.6151-126CFR§ 31.6151-1Section § 31.6151-1; Time for paying tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6151-1337Section § 31.6151-1section§ 31.6151-1 T.D. 6872, 31 FR 149, Jan. 6, 1966; T.D. 6915, 32 FR 5261, Mar. 29, 1967; T.D. 7037, 35 FR 6709, Apr. 28, 1970; T.D. 7953, 49 FR 19644, May 9, 1984; T.D. 8952, 66 FR 33832, June 26, 2001falseFederal RegisterVolume 31 Page 14931 FR 149Federal RegisterVolume 32 Page 526132 FR 5261Federal RegisterVolume 35 Page 670935 FR 6709Federal RegisterVolume 49 Page 1964449 FR 19644Federal RegisterVolume 66 Page 3383266 FR 33832id-CFR-2017-title26-vol17-part31-subpartGCross reference.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6157-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6157-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6157-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6157-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6157-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6157-1.xml26 CFR § 31.6157-126CFR§ 31.6157-1Section § 31.6157-1; Cross reference.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6157-1338Section § 31.6157-1section§ 31.6157-1 T.D. 7037, 35 FR 6709, Apr. 28, 1970, as amended at T.D. 8227, 53 FR 34736, Sept. 8, 1988falseFederal RegisterVolume 35 Page 670935 FR 6709Federal RegisterVolume 53 Page 3473653 FR 34736id-CFR-2017-title26-vol17-part31-subpartGExtensions of time for paying tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6161a1-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6161a1-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6161a1-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6161a1-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6161a1-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6161a1-1.xml26 CFR § 31.6161(a)(1)-126CFR§ 31.6161-a--1--1Section § 31.6161(A)(1)-1; Extensions of time for paying tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6161a1-1339Section § 31.6161(A)(1)-1section§ 31.6161(a)(1)-1 falseid-CFR-2017-title26-vol17-part31-subpartGAdjustments of underpayments.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6205-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6205-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6205-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6205-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6205-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6205-1.xml26 CFR § 31.6205-126CFR§ 31.6205-1Section § 31.6205-1; Adjustments of underpayments.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6205-1340Section § 31.6205-1section§ 31.6205-1 T.D. 9405, 73 FR 37376, July 1, 2008, as amended by T.D. 9645, 78 FR 71473, Nov. 29, 2013falseFederal RegisterVolume 73 Page 3737673 FR 37376Federal RegisterVolume 78 Page 7147378 FR 71473id-CFR-2017-title26-vol17-part31-subpartGAdjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State and local government employees.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6205-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6205-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6205-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6205-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6205-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6205-2.xml26 CFR § 31.6205-226CFR§ 31.6205-2Section § 31.6205-2; Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State and local government employees.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6205-2341Section § 31.6205-2section§ 31.6205-2 T.D. 8156, 52 FR 33582, Sept. 4, 1987falseFederal RegisterVolume 52 Page 3358252 FR 33582id-CFR-2017-title26-vol17-part31-subpartGTable of contents.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6302-0.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6302-0.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302-0https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302-0https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6302-0.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6302-0.xml26 CFR § 31.6302-026CFR§ 31.6302-0Section § 31.6302-0; Table of contents.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6302-0342Section § 31.6302-0section§ 31.6302-0 T.D. 8436, 57 FR 44102, Sept. 24, 1992, as amended by T.D. 9239, 71 FR 14, Jan. 3, 2006; T.D. 9405, 73 FR 37379, July 1, 2008; T.D. 9440, 73 FR 79358, Dec. 29, 2008; T.D. 9507, 75 FR 75901, Dec. 7, 2010; T.D. 9566, 76 FR 77675, Dec. 14, 2011falseFederal RegisterVolume 57 Page 4410257 FR 44102Federal RegisterVolume 71 Page 1471 FR 14Federal RegisterVolume 73 Page 3737973 FR 37379Federal RegisterVolume 73 Page 7935873 FR 79358Federal RegisterVolume 75 Page 7590175 FR 75901Federal RegisterVolume 76 Page 7767576 FR 77675id-CFR-2017-title26-vol17-part31-subpartGDeposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6302-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6302-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6302-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6302-1.xml26 CFR § 31.6302-126CFR§ 31.6302-1Section § 31.6302-1; Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6302-1343Section § 31.6302-1section§ 31.6302-1 T.D. 8436, 57 FR 44102, Sept. 24, 1992; 57 FR 48724, Oct. 28, 1992, as amended by T.D. 8504, 58 FR 68035, Dec. 23, 1993; T.D. 8436, 59 FR 6218, Feb. 10, 1994; T.D. 8723, 62 FR 37493, July 14, 1997; T.D. 8771, 63 FR 32736, June 16, 1998; T.D. 8822, 64 FR 32409, June 17, 1999; T.D. 8828, 64 FR 37676, July 13, 1999; T.D. 8909, 65 FR 76153, Dec. 6, 2000; T.D. 8946, 66 FR 28370, May 23, 2001; T.D. 8947, 66 FR 32542, June 15, 2001; T.D. 8952, 66 FR 33831, 33832, June 26, 2001; T.D. 9239, 71 FR 13, 15, Jan. 3, 2006; T.D. 9405, 73 FR 37379, July 1, 2008; T.D. 9440, 73 FR 79359, Dec. 29, 2008; T.D. 9507, 75 FR 75901, Dec. 7, 2010; T.D. 9524, 76 FR 26602, May 9, 2011; T.D. 9566, 76 FR 77676, Dec. 14, 2011; T.D. 9586, 77 FR 24612, Apr. 25, 2012falseFederal RegisterVolume 57 Page 4410257 FR 44102Federal RegisterVolume 57 Page 4872457 FR 48724Federal RegisterVolume 58 Page 6803558 FR 68035Federal RegisterVolume 59 Page 621859 FR 6218Federal RegisterVolume 62 Page 3749362 FR 37493Federal RegisterVolume 63 Page 3273663 FR 32736Federal RegisterVolume 64 Page 3240964 FR 32409Federal RegisterVolume 64 Page 3767664 FR 37676Federal RegisterVolume 65 Page 7615365 FR 76153Federal RegisterVolume 66 Page 2837066 FR 28370Federal RegisterVolume 66 Page 3254266 FR 32542Federal RegisterVolume 66 Page 3383166 FR 33831Federal RegisterVolume 71 Page 1371 FR 13Federal RegisterVolume 73 Page 3737973 FR 37379Federal RegisterVolume 73 Page 7935973 FR 79359Federal RegisterVolume 75 Page 7590175 FR 75901Federal RegisterVolume 76 Page 2660276 FR 26602Federal RegisterVolume 76 Page 7767676 FR 77676Federal RegisterVolume 77 Page 2461277 FR 24612id-CFR-2017-title26-vol17-part31-subpartGDeposit rules for taxes under the Railroad Retirement Tax Act (RRTA).D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6302-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6302-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6302-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6302-2.xml26 CFR § 31.6302-226CFR§ 31.6302-2Section § 31.6302-2; Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6302-2344Section § 31.6302-2section§ 31.6302-2 T.D. 8436, 57 FR 44105, Sept. 24, 1992, as amended by T.D. 9507, 75 FR 75903, Dec. 7, 2010falseFederal RegisterVolume 57 Page 4410557 FR 44105Federal RegisterVolume 75 Page 7590375 FR 75903id-CFR-2017-title26-vol17-part31-subpartGFederal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6302-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6302-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6302-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6302-3.xml26 CFR § 31.6302-326CFR§ 31.6302-3Section § 31.6302-3; Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6302-3345Section § 31.6302-3section§ 31.6302-3 T.D. 8436, 57 FR 44106, Sept. 24, 1992, as amended by T.D. 8504, 58 FR 68035, Dec. 23, 1993falseFederal RegisterVolume 57 Page 4410657 FR 44106Federal RegisterVolume 58 Page 6803558 FR 68035id-CFR-2017-title26-vol17-part31-subpartGDeposit rules for withheld income taxes attributable to nonpayroll payments.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6302-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6302-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6302-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6302-4.xml26 CFR § 31.6302-426CFR§ 31.6302-4Section § 31.6302-4; Deposit rules for withheld income taxes attributable to nonpayroll payments.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6302-4346Section § 31.6302-4section§ 31.6302-4 T.D. 8504, 58 FR 68036, Dec. 23, 1993, as amended by T.D. 9507, 75 FR 75903, Dec. 7, 2010; T.D. 9524, 76 FR 26602, May 9, 2011; T.D. 9586, 77 FR 24612, Apr. 25, 2012falseFederal RegisterVolume 58 Page 6803658 FR 68036Federal RegisterVolume 75 Page 7590375 FR 75903Federal RegisterVolume 76 Page 2660276 FR 26602Federal RegisterVolume 77 Page 2461277 FR 24612id-CFR-2017-title26-vol17-part31-subpartGMethod of collection.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6302b-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6302b-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302b-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302b-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6302b-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6302b-1.xml26 CFR § 31.6302(b)-126CFR§ 31.6302-b--1Section § 31.6302(B)-1; Method of collection.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6302b-1347Section § 31.6302(B)-1section§ 31.6302(b)-1 falseid-CFR-2017-title26-vol17-part31-subpartGUse of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6302c-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6302c-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302c-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302c-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6302c-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6302c-1.xml26 CFR § 31.6302(c)-126CFR§ 31.6302-c--1Section § 31.6302(C)-1; Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6302c-1348Section § 31.6302(C)-1section§ 31.6302(c)-1 (68A Stat. 775, 917; 26 U.S.C. 6302, 7805; secs. 6302 (c) and 7805 of the Internal Revenue Code of 1954; 68A Stat. 775, 26 U.S.C. 6302 (c); 68A Stat. 917; 26 U.S.C. 7805)For Federal Register citations affecting § 31.6302(c)-1, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.fdsys.gov.T.D. 6516, 25 FR 13032, Dec. 20, 1960falseUnited States CodeTitle 26 Section 6302Title 26 Section 780526 U.S.C. 630226 U.S.C. 7805Code of Federal RegulationsTitle 31 Part 214.731 CFR Part 214.7Code of Federal RegulationsTitle 31 Part 21431 CFR Part 214Federal RegisterVolume 25 Page 1303225 FR 13032id-CFR-2017-title26-vol17-part31-subpartGUse of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6302c-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6302c-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302c-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302c-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6302c-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6302c-2.xml26 CFR § 31.6302(c)-226CFR§ 31.6302-c--2Section § 31.6302(C)-2; Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6302c-2349Section § 31.6302(C)-2section§ 31.6302(c)-2 (Secs. 6302 (c) and 7805 of the Internal Revenue Code of 1954 (68A Stat. 775, 26 U.S.C. 6302 (c); 68A Stat. 917; 26 U.S.C. 7805)T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6941, 32 FR 18041, Dec. 16, 1967; T.D. 6957, 33 FR 8272, June 4, 1968; T.D. 7419, 41 FR 19632, May 13, 1976; T.D. 7931, 48 FR 57274, Dec. 29, 1983; T.D. 7953, 49 FR 19645, May 9, 1984; T.D. 8341, 56 FR 13403, Apr. 2, 1991; T.D. 8436, 57 FR 44106, Sept. 24, 1992; T.D. 9239, 71 FR 13, Jan. 3, 2006falseUnited States CodeTitle 26 Section 6302Title 26 Section 780526 U.S.C. 630226 U.S.C. 7805Code of Federal RegulationsTitle 31 Part 214.731 CFR Part 214.7Code of Federal RegulationsTitle 31 Part 21431 CFR Part 214Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 32 Page 1804132 FR 18041Federal RegisterVolume 33 Page 827233 FR 8272Federal RegisterVolume 41 Page 1963241 FR 19632Federal RegisterVolume 48 Page 5727448 FR 57274Federal RegisterVolume 49 Page 1964549 FR 19645Federal RegisterVolume 56 Page 1340356 FR 13403Federal RegisterVolume 57 Page 4410657 FR 44106Federal RegisterVolume 71 Page 1371 FR 13id-CFR-2017-title26-vol17-part31-subpartGDeposit rules for taxes under the Federal Unemployment Tax Act.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6302c-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6302c-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302c-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302c-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6302c-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6302c-3.xml26 CFR § 31.6302(c)-326CFR§ 31.6302-c--3Section § 31.6302(C)-3; Deposit rules for taxes under the Federal Unemployment Tax Act.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6302c-3350Section § 31.6302(C)-3section§ 31.6302(c)-3 T.D. 7037, 35 FR 6709, Apr. 28, 1970; 35 FR 7070, May 5, 1970, as amended by T.D. 7062, 35 FR 14840, Sept. 24, 1970; T.D. 7953, 49 FR 19645, May 9, 1984; 49 FR 25239, June 20, 1984; T.D. 8723, 62 FR 37494, July 14, 1997; T.D. 8952, 66 FR 33831, 33832, June 26, 2001; T.D. 9162, 69 FR 69820, Dec. 1, 2004; T.D. 9239, 71 FR 13, Jan. 3, 2006; T.D. 9507, 75 FR 75903, Dec. 7, 2010falseFederal RegisterVolume 35 Page 1484035 FR 14840Federal RegisterVolume 35 Page 670935 FR 6709Federal RegisterVolume 35 Page 707035 FR 7070Federal RegisterVolume 49 Page 1964549 FR 19645Federal RegisterVolume 49 Page 2523949 FR 25239Federal RegisterVolume 62 Page 3749462 FR 37494Federal RegisterVolume 66 Page 3383166 FR 33831Federal RegisterVolume 69 Page 6982069 FR 69820Federal RegisterVolume 71 Page 1371 FR 13Federal RegisterVolume 75 Page 7590375 FR 75903id-CFR-2017-title26-vol17-part31-subpartGCross references.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6302c-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6302c-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302c-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6302c-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6302c-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6302c-4.xml26 CFR § 31.6302(c)-426CFR§ 31.6302-c--4Section § 31.6302(C)-4; Cross references.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6302c-4351Section § 31.6302(C)-4section§ 31.6302(c)-4 T.D. 6516, 25 FR 13032, Dec. 20, 1960. Redesignated by T.D. 7037, 35 FR 6709, Apr. 28, 1970, as amended by T.D. 8947, 66 FR 32542, June 15, 2001falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 35 Page 670935 FR 6709Federal RegisterVolume 66 Page 3254266 FR 32542id-CFR-2017-title26-vol17-part31-subpartGCollection and administration of qualified State individual income taxes.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6361-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6361-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6361-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6361-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6361-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6361-1.xml26 CFR § 31.6361-126CFR§ 31.6361-1Section § 31.6361-1; Collection and administration of qualified State individual income taxes.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6361-1352Section § 31.6361-1section§ 31.6361-1 (86 Stat. 944, 26 U.S.C. 6364; and 68A Stat. 917, 26 U.S.C. 7805)T.D. 7577, 43 FR 59360, Dec. 20, 1978falseUnited States CodeTitle 26 Section 6364Title 26 Section 780526 U.S.C. 636426 U.S.C. 7805United States Statutes at LargeVolume 86 Page 94486 Stat. 944United States Statutes at LargeVolume 86 Page 94486 Stat. 944Federal RegisterVolume 43 Page 5936043 FR 59360id-CFR-2017-title26-vol17-part31-subpartGCredits or refunds.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6402a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6402a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6402a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6402a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6402a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6402a-1.xml26 CFR § 31.6402(a)-126CFR§ 31.6402-a--1Section § 31.6402(A)-1; Credits or refunds.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6402a-1353Section § 31.6402(A)-1section§ 31.6402(a)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 9405, 73 FR 37379, July 1, 2008falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 73 Page 3737973 FR 37379id-CFR-2017-title26-vol17-part31-subpartGCredit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6402a-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6402a-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6402a-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6402a-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6402a-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6402a-2.xml26 CFR § 31.6402(a)-226CFR§ 31.6402-a--2Section § 31.6402(A)-2; Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6402a-2354Section § 31.6402(A)-2section§ 31.6402(a)-2 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 9405, 73 FR 37379, July 1, 2008; T.D. 9645, 78 FR 71474, Nov. 29, 2013falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 73 Page 3737973 FR 37379Federal RegisterVolume 78 Page 7147478 FR 71474id-CFR-2017-title26-vol17-part31-subpartGRefund of Federal unemployment tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6402a-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6402a-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6402a-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6402a-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6402a-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6402a-3.xml26 CFR § 31.6402(a)-326CFR§ 31.6402-a--3Section § 31.6402(A)-3; Refund of Federal unemployment tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6402a-3355Section § 31.6402(A)-3section§ 31.6402(a)-3 falseid-CFR-2017-title26-vol17-part31-subpartGAbatements.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6404a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6404a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6404a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6404a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6404a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6404a-1.xml26 CFR § 31.6404(a)-126CFR§ 31.6404-a--1Section § 31.6404(A)-1; Abatements.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6404a-1356Section § 31.6404(A)-1section§ 31.6404(a)-1 falseid-CFR-2017-title26-vol17-part31-subpartGRepayment or reimbursement by employer of tax erroneously collected from employee.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6413a-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6413a-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6413a-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6413a-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6413a-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6413a-1.xml26 CFR § 31.6413(a)-126CFR§ 31.6413-a--1Section § 31.6413(A)-1; Repayment or reimbursement by employer of tax erroneously collected from employee.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6413a-1357Section § 31.6413(A)-1section§ 31.6413(a)-1 T.D. 9405, 73 FR 37380, July 1, 2008, as amended by T.D. 9645, 78 FR 71475, Nov. 29, 2013falseFederal RegisterVolume 73 Page 3738073 FR 37380Federal RegisterVolume 78 Page 7147578 FR 71475id-CFR-2017-title26-vol17-part31-subpartGAdjustments of overpayments.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6413a-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6413a-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6413a-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6413a-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6413a-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6413a-2.xml26 CFR § 31.6413(a)-226CFR§ 31.6413-a--2Section § 31.6413(A)-2; Adjustments of overpayments.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6413a-2358Section § 31.6413(A)-2section§ 31.6413(a)-2 T.D. 9405, 73 FR 37381, July 1, 2008, as amended by T.D. 9645, 78 FR 71475, Nov. 29, 2013; T.D. 9645, 79 FR 4623, Jan. 29, 2014falseFederal RegisterVolume 73 Page 3738173 FR 37381Federal RegisterVolume 78 Page 7147578 FR 71475Federal RegisterVolume 79 Page 462379 FR 4623id-CFR-2017-title26-vol17-part31-subpartGRepayment by payor of tax erroneously collected from payee.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6413a-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6413a-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6413a-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6413a-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6413a-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6413a-3.xml26 CFR § 31.6413(a)-326CFR§ 31.6413-a--3Section § 31.6413(A)-3; Repayment by payor of tax erroneously collected from payee.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6413a-3359Section § 31.6413(A)-3section§ 31.6413(a)-3 T.D. 8637, 60 FR 66133, Dec. 21, 1995, as amended by T.D. 8734, 62 FR 53494, Oct. 14, 1997falseFederal RegisterVolume 60 Page 6613360 FR 66133Federal RegisterVolume 62 Page 5349462 FR 53494id-CFR-2017-title26-vol17-part31-subpartGOverpayments of certain employment taxes.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6413b-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6413b-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6413b-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6413b-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6413b-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6413b-1.xml26 CFR § 31.6413(b)-126CFR§ 31.6413-b--1Section § 31.6413(B)-1; Overpayments of certain employment taxes.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6413b-1360Section § 31.6413(B)-1section§ 31.6413(b)-1 falseid-CFR-2017-title26-vol17-part31-subpartGSpecial refunds.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6413c-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6413c-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6413c-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6413c-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6413c-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6413c-1.xml26 CFR § 31.6413(c)-126CFR§ 31.6413-c--1Section § 31.6413(C)-1; Special refunds.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6413c-1361Section § 31.6413(C)-1section§ 31.6413(c)-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6950, 33 FR 5359, Apr. 4, 1968; T.D. 6983, 33 FR 18020, Dec. 4, 1968; T.D. 7374, 40 FR 30954, July 24, 1975; T.D. 7374, 69 FR 57639, Sept. 27, 2004falseUnited States Statutes at LargeVolume 81 Page 94881 Stat. 948Federal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 33 Page 1802033 FR 18020Federal RegisterVolume 33 Page 535933 FR 5359Federal RegisterVolume 40 Page 3095440 FR 30954Federal RegisterVolume 69 Page 5763969 FR 57639id-CFR-2017-title26-vol17-part31-subpartGCredit or refund of income tax withheld from wages.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6414-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6414-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6414-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6414-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6414-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6414-1.xml26 CFR § 31.6414-126CFR§ 31.6414-1Section § 31.6414-1; Credit or refund of income tax withheld from wages.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6414-1362Section § 31.6414-1section§ 31.6414-1 T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 9405, 73 FR 37382, July 1, 2008falseFederal RegisterVolume 25 Page 1303225 FR 13032Federal RegisterVolume 73 Page 3738273 FR 37382id-CFR-2017-title26-vol17-part31-subpartGFailure of employee to report tips for purposes of the Federal Insurance Contributions Act.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6652c-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6652c-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6652c-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6652c-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6652c-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6652c-1.xml26 CFR § 31.6652(c)-126CFR§ 31.6652-c--1Section § 31.6652(C)-1; Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6652c-1363Section § 31.6652(C)-1section§ 31.6652(c)-1 T.D. 7001, 34 FR 1005, Jan. 23, 1969falseFederal RegisterVolume 34 Page 100534 FR 1005id-CFR-2017-title26-vol17-part31-subpartGPenalties for fraudulent statement or failure to furnish statement.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6674-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6674-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6674-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6674-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6674-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6674-1.xml26 CFR § 31.6674-126CFR§ 31.6674-1Section § 31.6674-1; Penalties for fraudulent statement or failure to furnish statement.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6674-1364Section § 31.6674-1section§ 31.6674-1 T.D. 7001, 34 FR 1006, Jan. 23, 1969falseFederal RegisterVolume 34 Page 100634 FR 1006id-CFR-2017-title26-vol17-part31-subpartGFalse information with respect to withholding.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6682-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6682-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6682-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6682-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6682-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6682-1.xml26 CFR § 31.6682-126CFR§ 31.6682-1Section § 31.6682-1; False information with respect to withholding.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6682-1365Section § 31.6682-1section§ 31.6682-1 T.D. 7963, 49 FR 28706, July 16, 1984falseFederal RegisterVolume 49 Page 2870649 FR 28706id-CFR-2017-title26-vol17-part31-subpartGSection 6694 penalties applicable to tax return preparer.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6694-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6694-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6694-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6694-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6694-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6694-1.xml26 CFR § 31.6694-126CFR§ 31.6694-1Section § 31.6694-1; Section 6694 penalties applicable to tax return preparer.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6694-1366Section § 31.6694-1section§ 31.6694-1 T.D. 9436, 73 FR 78453, Dec. 22, 2008, as amended by T.D. 9436, 74 FR 5105, Jan. 29, 2009falseFederal RegisterVolume 73 Page 7845373 FR 78453Federal RegisterVolume 74 Page 510574 FR 5105id-CFR-2017-title26-vol17-part31-subpartGPenalties for understatement due to an unreasonable position.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6694-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6694-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6694-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6694-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6694-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6694-2.xml26 CFR § 31.6694-226CFR§ 31.6694-2Section § 31.6694-2; Penalties for understatement due to an unreasonable position.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6694-2367Section § 31.6694-2section§ 31.6694-2 T.D. 9436, 73 FR 78454, Dec. 22, 2008falseFederal RegisterVolume 73 Page 7845473 FR 78454id-CFR-2017-title26-vol17-part31-subpartGPenalty for understatement due to willful, reckless, or intentional conduct.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6694-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6694-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6694-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6694-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6694-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6694-3.xml26 CFR § 31.6694-326CFR§ 31.6694-3Section § 31.6694-3; Penalty for understatement due to willful, reckless, or intentional conduct.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6694-3368Section § 31.6694-3section§ 31.6694-3 T.D. 9436, 73 FR 78454, Dec. 22, 2008, as amended by T.D. 9436, 74 FR 5105, Jan. 29, 2009falseFederal RegisterVolume 73 Page 7845473 FR 78454Federal RegisterVolume 74 Page 510574 FR 5105id-CFR-2017-title26-vol17-part31-subpartGExtension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6694-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6694-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6694-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6694-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6694-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6694-4.xml26 CFR § 31.6694-426CFR§ 31.6694-4Section § 31.6694-4; Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6694-4369Section § 31.6694-4section§ 31.6694-4 T.D. 9436, 73 FR 78454, Dec. 22, 2008falseFederal RegisterVolume 73 Page 7845473 FR 78454id-CFR-2017-title26-vol17-part31-subpartGOther assessable penalties with respect to the preparation of tax returns for other persons.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6695-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6695-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6695-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6695-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6695-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6695-1.xml26 CFR § 31.6695-126CFR§ 31.6695-1Section § 31.6695-1; Other assessable penalties with respect to the preparation of tax returns for other persons.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6695-1370Section § 31.6695-1section§ 31.6695-1 T.D. 9436, 73 FR 78454, Dec. 22, 2008falseFederal RegisterVolume 73 Page 7845473 FR 78454id-CFR-2017-title26-vol17-part31-subpartGClaims for credit or refund by tax return preparers.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-6696-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-6696-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6696-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-6696-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-6696-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-6696-1.xml26 CFR § 31.6696-126CFR§ 31.6696-1Section § 31.6696-1; Claims for credit or refund by tax return preparers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-6696-1371Section § 31.6696-1section§ 31.6696-1 T.D. 9436, 73 FR 78454, Dec. 22, 2008falseFederal RegisterVolume 73 Page 7845473 FR 78454id-CFR-2017-title26-vol17-part31-subpartGTax return preparer.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-7701-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-7701-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-7701-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-7701-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-7701-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-7701-1.xml26 CFR § 31.7701-126CFR§ 31.7701-1Section § 31.7701-1; Tax return preparer.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-7701-1372Section § 31.7701-1section§ 31.7701-1 T.D. 9436, 73 FR 78454, Dec. 22, 2008falseFederal RegisterVolume 73 Page 7845473 FR 78454id-CFR-2017-title26-vol17-part31-subpartGDefinitions; spouse, husband and wife, husband, wife, marriage.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-7701-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-7701-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-7701-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-7701-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-7701-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-7701-2.xml26 CFR § 31.7701-226CFR§ 31.7701-2Section § 31.7701-2; Definitions; spouse, husband and wife, husband, wife, marriage.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-7701-2373Section § 31.7701-2section§ 31.7701-2 T.D. 9785, 81 FR 60616, Sept. 2, 2016falseFederal RegisterVolume 81 Page 6061681 FR 60616id-CFR-2017-title26-vol17-part31-subpartGPromulgation of regulations.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec31-7805-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec31-7805-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-7805-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec31-7805-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec31-7805-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec31-7805-1.xml26 CFR § 31.7805-126CFR§ 31.7805-1Section § 31.7805-1; Promulgation of regulations.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)Part 31EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCECONTENTCFR-2017-title26-vol17-sec31-7805-1374Section § 31.7805-1section§ 31.7805-1 falseid-CFR-2017-title26-vol17-chapI-subchapCTEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)D09002ee1a4c66c02-CFR-2017-title26-vol17-part32.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part32.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part32https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part32https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part32.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part32.xml26 CFR 3226CFR32Part 32; TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2017-title26-vol17-part32375Part 32part32 95 Stat. 1662 and 1663, 26 U.S.C. 3121(a) and 3231(e)(4); 68A Stat. 917, 26 U.S.C. 7805.falseUnited States CodeTitle 26 Section 3121(a)Title 26 Section 3231(e)(4)Title 26 Section 780526 U.S.C. 3121(a)26 U.S.C. 3231(e)(4)26 U.S.C. 7805United States Statutes at LargeVolume 95 Page 166295 Stat. 1662United States Statutes at LargeVolume 95 Page 166295 Stat. 1662United States Public Law 123 (97th Congress)Public Law 97-123id-CFR-2017-title26-vol17-part32Table Of ContentsD09002ee1a4c66c02-CFR-2017-title26-vol17-part32-toc-id376.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part32-toc-id376.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part32-toc-id376https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part32-toc-id376https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part32-toc-id376.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part32-toc-id376.xml26 CFR Toc26CFRToc; Table Of ContentsChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 32TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)TOCCFR-2017-title26-vol17-part32-toc-id376376Toctocid-CFR-2017-title26-vol17-part32Social security taxes with respect to payments on account of sickness or accident disability.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec32-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec32-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec32-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec32-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec32-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec32-1.xml26 CFR § 32.126CFR§ 32.1Section § 32.1; Social security taxes with respect to payments on account of sickness or accident disability.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 32TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)CONTENTCFR-2017-title26-vol17-sec32-1377Section § 32.1section§ 32.1 T.D. 7823, 47 FR 29225, July 6, 1982, as amended by T.D. 7867, 48 FR 793, Jan. 7, 1983; T.D. 9233, 70 FR 74199, Dec. 15, 2005falseFederal RegisterVolume 47 Page 2922547 FR 29225Federal RegisterVolume 48 Page 79348 FR 793Federal RegisterVolume 70 Page 7419970 FR 74199id-CFR-2017-title26-vol17-part32Railroad retirement taxes with respect to payments on account of sickness or accident disability.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec32-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec32-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec32-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec32-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec32-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec32-2.xml26 CFR § 32.226CFR§ 32.2Section § 32.2; Railroad retirement taxes with respect to payments on account of sickness or accident disability.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 32TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)CONTENTCFR-2017-title26-vol17-sec32-2378Section § 32.2section§ 32.2 T.D. 7823, 47 FR 29225, July 6, 1982, as amended by T.D. 7867, 48 FR 793, Jan. 7, 1983falseFederal RegisterVolume 47 Page 2922547 FR 29225Federal RegisterVolume 48 Page 79348 FR 793id-CFR-2017-title26-vol17-chapI-subchapCReservedD09002ee1a4c66c02-CFR-2017-title26-vol17-part34.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part34.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part34https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part34https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part34.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part34.xml26 CFR 3426CFR34Part 34; ReservedChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)CONTENTCFR-2017-title26-vol17-part34379Part 34part34 falseid-CFR-2017-title26-vol17-chapI-subchapCEMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982D09002ee1a4c66c02-CFR-2017-title26-vol17-part35.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part35.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part35https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part35https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part35.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part35.xml26 CFR 3526CFR35Part 35; EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2017-title26-vol17-part35380Part 35part35 26 U.S.C. 6047(e), 7805; 68A Stat. 917; 96 Stat. 625; Public Law 97-248 (96 Stat. 623).falseUnited States CodeTitle 26 Section 6047(e)Title 26 Section 780526 U.S.C. 6047(e)26 U.S.C. 7805United States CodeTitle 26 Section 3405(e)(10)(B)(iii)Title 26 Section 6047(e)Title 26 Section 780526 U.S.C. 3405(e)(10)(B)(iii)26 U.S.C. 6047(e)26 U.S.C. 7805United States Statutes at LargeVolume 96 Page 623Volume 96 Page 62596 Stat. 62396 Stat. 625United States Statutes at LargeVolume 96 Page 623Volume 96 Page 62596 Stat. 62396 Stat. 625United States Public Law 248 (97th Congress)Public Law 97-248United States Public Law 248 (97th Congress)Public Law 97-248id-CFR-2017-title26-vol17-part35Table Of ContentsD09002ee1a4c66c02-CFR-2017-title26-vol17-part35-toc-id381.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part35-toc-id381.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part35-toc-id381https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part35-toc-id381https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part35-toc-id381.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part35-toc-id381.xml26 CFR Toc26CFRToc; Table Of ContentsChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 35EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982TOCCFR-2017-title26-vol17-part35-toc-id381381Toctocid-CFR-2017-title26-vol17-part35Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec35-3405-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec35-3405-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec35-3405-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec35-3405-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec35-3405-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec35-3405-1.xml26 CFR § 35.3405-126CFR§ 35.3405-1Section § 35.3405-1; Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 35EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982CONTENTCFR-2017-title26-vol17-sec35-3405-1382Section § 35.3405-1section§ 35.3405-1 T.D. 8873, 65 FR 6007, Feb. 8, 2000; 65 FR 17149, Mar. 31, 2000, as amended by T.D. 9294, 71 FR 61877, Oct. 20, 2006falseUnited States Public Law 248 (97th Congress)Public Law 97-248Federal RegisterVolume 65 Page 1714965 FR 17149Federal RegisterVolume 65 Page 600765 FR 6007Federal RegisterVolume 71 Page 6187771 FR 61877id-CFR-2017-title26-vol17-part35Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations).D09002ee1a4c66c02-CFR-2017-title26-vol17-sec35-3405-1T.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec35-3405-1T.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec35-3405-1Thttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec35-3405-1Thttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec35-3405-1T.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec35-3405-1T.xml26 CFR § 35.3405-1T26CFR§ 35.3405-1TSection § 35.3405-1t; Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations).Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 35EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982CONTENTCFR-2017-title26-vol17-sec35-3405-1T383Section § 35.3405-1tsection§ 35.3405-1T T.D. 7839, 47 FR 45868, Oct. 14, 1982; 47 FR 47241, Oct. 25, 1982, as amended by T.D. 7858, 47 FR 54066, Dec. 1, 1982; 47 FR 57021, Dec. 22, 1982; T.D. 7904, 48 FR 35091, Aug. 3, 1983; 48 FR 36449, Aug. 11, 1983. Redesignated by T.D. 8873, 65 FR 6007, Feb. 8, 2000, as amended by T.D. 8952, 66 FR 33832, June 26, 2001falseUnited States Public Law 248 (97th Congress)Public Law 97-248Federal RegisterVolume 47 Page 4586847 FR 45868Federal RegisterVolume 47 Page 4724147 FR 47241Federal RegisterVolume 47 Page 5406647 FR 54066Federal RegisterVolume 47 Page 5702147 FR 57021Federal RegisterVolume 48 Page 3509148 FR 35091Federal RegisterVolume 48 Page 3644948 FR 36449Federal RegisterVolume 65 Page 600765 FR 6007Federal RegisterVolume 66 Page 3383266 FR 33832id-CFR-2017-title26-vol17-chapI-subchapCTEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983D09002ee1a4c66c02-CFR-2017-title26-vol17-part35a.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part35a.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part35ahttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part35ahttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part35a.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part35a.xml26 CFR 35a26CFRPart 35a; TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2017-title26-vol17-part35a384Part 35apart35a 26 U.S.C. 7805; § 35a.3406-2 also issued under 26 U.S.C. 3406(c)(3)(D) and 3406(i).falseUnited States CodeTitle 26 Section 3406(c)(3)(D)Title 26 Section 3406(i)Title 26 Section 780526 U.S.C. 3406(c)(3)(D)26 U.S.C. 3406(i)26 U.S.C. 7805id-CFR-2017-title26-vol17-part35aImposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec35a-3406-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec35a-3406-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec35a-3406-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec35a-3406-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec35a-3406-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec35a-3406-2.xml26 CFR § 35a.3406-226CFR§ 35a.3406-2Section § 35a.3406-2; Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 35aTEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983CONTENTCFR-2017-title26-vol17-sec35a-3406-2385Section § 35a.3406-2section§ 35a.3406-2 T.D. 8137, 52 FR 13432, Apr. 23, 1987, as amended at 60 FR 66134, Dec. 21, 1995; 61 FR 11308, Mar. 20, 1996falseFederal RegisterVolume 52 Page 1343252 FR 13432Federal RegisterVolume 60 Page 6613460 FR 66134Federal RegisterVolume 61 Page 1130861 FR 11308id-CFR-2017-title26-vol17-chapI-subchapCCONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESD09002ee1a4c66c02-CFR-2017-title26-vol17-part36.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part36.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part36https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part36https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part36.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part36.xml26 CFR 3626CFR36Part 36; CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2017-title26-vol17-part36386Part 36part36 Secs. 3121, 7805, 68A Stat. 417, as amended, 917; 26 U.S.C. 3121, 7805.falseUnited States CodeTitle 26 Section 3121Title 26 Section 780526 U.S.C. 312126 U.S.C. 7805Federal RegisterVolume 20 Page 657720 FR 6577Federal RegisterVolume 25 Page 1402125 FR 14021id-CFR-2017-title26-vol17-part36Table Of ContentsD09002ee1a4c66c02-CFR-2017-title26-vol17-part36-toc-id387.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part36-toc-id387.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part36-toc-id387https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part36-toc-id387https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part36-toc-id387.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part36-toc-id387.xml26 CFR Toc26CFRToc; Table Of ContentsChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESTOCCFR-2017-title26-vol17-part36-toc-id387387Toctocid-CFR-2017-title26-vol17-part36Introduction.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l-0.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l-0.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l-0https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l-0https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l-0.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l-0.xml26 CFR § 36.3121(l)-026CFR§ 36.3121-l--0Section § 36.3121(L)-0; Introduction.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l-0388Section § 36.3121(L)-0section§ 36.3121(l)-0 T.D. 6145, 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7012, 34 FR 7693, May 15, 1969; T.D. 7665, 45 FR 6090, Jan. 25, 1980falseFederal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 34 Page 769334 FR 7693Federal RegisterVolume 45 Page 609045 FR 6090id-CFR-2017-title26-vol17-part36Agreements entered into by domestic corporations with respect to foreign subsidiaries.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l1-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l1-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l1-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l1-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l1-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l1-1.xml26 CFR § 36.3121(l)(1)-126CFR§ 36.3121-l--1--1Section § 36.3121(L)(1)-1; Agreements entered into by domestic corporations with respect to foreign subsidiaries.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l1-1389Section § 36.3121(L)(1)-1section§ 36.3121(l)(1)-1 T.D. 6145, 20 FR 6577, Sept. 8, 1955, as amended by T.D. 7012, 34 FR 7693, May 15, 1969falseFederal RegisterVolume 20 Page 657720 FR 6577Federal RegisterVolume 34 Page 769334 FR 7693id-CFR-2017-title26-vol17-part36Amendment of agreement.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l1-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l1-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l1-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l1-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l1-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l1-2.xml26 CFR § 36.3121(l)(1)-226CFR§ 36.3121-l--1--2Section § 36.3121(L)(1)-2; Amendment of agreement.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l1-2390Section § 36.3121(L)(1)-2section§ 36.3121(l)(1)-2 T.D. 6145, 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7012, 34 FR 7694, May 15, 1969falseFederal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 34 Page 769434 FR 7694id-CFR-2017-title26-vol17-part36Effect of agreement.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l1-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l1-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l1-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l1-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l1-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l1-3.xml26 CFR § 36.3121(l)(1)-326CFR§ 36.3121-l--1--3Section § 36.3121(L)(1)-3; Effect of agreement.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l1-3391Section § 36.3121(L)(1)-3section§ 36.3121(l)(1)-3 T.D. 6145, 20 FR 6577, Sept. 8, 1955, as amended by T.D. 6390, 24 FR 4831, June 13, 1959falseFederal RegisterVolume 20 Page 657720 FR 6577Federal RegisterVolume 24 Page 483124 FR 4831id-CFR-2017-title26-vol17-part36Effective period of agreement.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l2-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l2-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l2-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l2-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l2-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l2-1.xml26 CFR § 36.3121(l)(2)-126CFR§ 36.3121-l--2--1Section § 36.3121(L)(2)-1; Effective period of agreement.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l2-1392Section § 36.3121(L)(2)-1section§ 36.3121(l)(2)-1 T.D. 7012, 34 FR 7694, May 15, 1969falseFederal RegisterVolume 34 Page 769434 FR 7694id-CFR-2017-title26-vol17-part36Termination of agreement by domestic corporation or by reason of change in stock ownership.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l3-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l3-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l3-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l3-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l3-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l3-1.xml26 CFR § 36.3121(l)(3)-126CFR§ 36.3121-l--3--1Section § 36.3121(L)(3)-1; Termination of agreement by domestic corporation or by reason of change in stock ownership.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l3-1393Section § 36.3121(L)(3)-1section§ 36.3121(l)(3)-1 T.D. 6145, 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7012, 34 FR 7694, May 15, 1969falseFederal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 34 Page 769434 FR 7694id-CFR-2017-title26-vol17-part36Termination of agreement by Commissioner.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l4-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l4-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l4-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l4-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l4-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l4-1.xml26 CFR § 36.3121(l)(4)-126CFR§ 36.3121-l--4--1Section § 36.3121(L)(4)-1; Termination of agreement by Commissioner.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l4-1394Section § 36.3121(L)(4)-1section§ 36.3121(l)(4)-1 falseid-CFR-2017-title26-vol17-part36Effect of termination.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l5-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l5-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l5-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l5-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l5-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l5-1.xml26 CFR § 36.3121(l)(5)-126CFR§ 36.3121-l--5--1Section § 36.3121(L)(5)-1; Effect of termination.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l5-1395Section § 36.3121(L)(5)-1section§ 36.3121(l)(5)-1 falseid-CFR-2017-title26-vol17-part36Overpayments and underpayments.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l7-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l7-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l7-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l7-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l7-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l7-1.xml26 CFR § 36.3121(l)(7)-126CFR§ 36.3121-l--7--1Section § 36.3121(L)(7)-1; Overpayments and underpayments.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l7-1396Section § 36.3121(L)(7)-1section§ 36.3121(l)(7)-1 T.D. 6145, 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7012, 34 FR 7694, May 15, 1969falseFederal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 34 Page 769434 FR 7694id-CFR-2017-title26-vol17-part36Definition of foreign subsidiary.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l8-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l8-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l8-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l8-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l8-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l8-1.xml26 CFR § 36.3121(l)(8)-126CFR§ 36.3121-l--8--1Section § 36.3121(L)(8)-1; Definition of foreign subsidiary.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l8-1397Section § 36.3121(L)(8)-1section§ 36.3121(l)(8)-1 T.D. 6390, 24 FR 4831, June 13, 1959falseFederal RegisterVolume 24 Page 483124 FR 4831id-CFR-2017-title26-vol17-part36Domestic corporation as separate entity.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l9-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l9-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l9-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l9-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l9-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l9-1.xml26 CFR § 36.3121(l)(9)-126CFR§ 36.3121-l--9--1Section § 36.3121(L)(9)-1; Domestic corporation as separate entity.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l9-1398Section § 36.3121(L)(9)-1section§ 36.3121(l)(9)-1 falseid-CFR-2017-title26-vol17-part36Requirements in respect of liability under agreement.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l10-1.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l10-1.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l10-1https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l10-1https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l10-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l10-1.xml26 CFR § 36.3121(l)(10)-126CFR§ 36.3121-l--10--1Section § 36.3121(L)(10)-1; Requirements in respect of liability under agreement.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l10-1399Section § 36.3121(L)(10)-1section§ 36.3121(l)(10)-1 falseid-CFR-2017-title26-vol17-part36Identification.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l10-2.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l10-2.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l10-2https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l10-2https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l10-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l10-2.xml26 CFR § 36.3121(l)(10)-226CFR§ 36.3121-l--10--2Section § 36.3121(L)(10)-2; Identification.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l10-2400Section § 36.3121(L)(10)-2section§ 36.3121(l)(10)-2 falseid-CFR-2017-title26-vol17-part36Returns.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l10-3.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l10-3.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l10-3https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l10-3https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l10-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l10-3.xml26 CFR § 36.3121(l)(10)-326CFR§ 36.3121-l--10--3Section § 36.3121(L)(10)-3; Returns.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l10-3401Section § 36.3121(L)(10)-3section§ 36.3121(l)(10)-3 T.D. 6145, 20 FR 6577, Sept. 8, 1955, as amended by T.D. 6390, 24 FR 4832, June 13, 1959falseFederal RegisterVolume 20 Page 657720 FR 6577Federal RegisterVolume 24 Page 483224 FR 4832id-CFR-2017-title26-vol17-part36Payment of amounts equivalent to tax.D09002ee1a4c66c02-CFR-2017-title26-vol17-sec36-3121l10-4.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-sec36-3121l10-4.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l10-4https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-sec36-3121l10-4https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-sec36-3121l10-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-sec36-3121l10-4.xml26 CFR § 36.3121(l)(10)-426CFR§ 36.3121-l--10--4Section § 36.3121(L)(10)-4; Payment of amounts equivalent to tax.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 36CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIESCONTENTCFR-2017-title26-vol17-sec36-3121l10-4402Section § 36.3121(L)(10)-4section§ 36.3121(l)(10)-4 T.D. 6145, 20 FR 6577, Sept. 8, 1955; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7953, 49 FR 19646, May 9, 1984; T.D. 8952, 66 FR 33832, June 26, 2001falseFederal RegisterVolume 20 Page 657720 FR 6577Federal RegisterVolume 25 Page 1402125 FR 14021Federal RegisterVolume 49 Page 1964649 FR 19646Federal RegisterVolume 66 Page 3383266 FR 33832id-CFR-2017-title26-vol17-chapI-subchapCReservedD09002ee1a4c66c02-CFR-2017-title26-vol17-part37.xmlD09002ee1a4c66c00-CFR-2017-title26-vol17-part37.pdfhttps://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part37https://www.govinfo.gov/app/details/CFR-2017-title26-vol17/CFR-2017-title26-vol17-part37https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/pdf/CFR-2017-title26-vol17-part37.pdfhttps://www.govinfo.gov/content/pkg/CFR-2017-title26-vol17/xml/CFR-2017-title26-vol17-part37.xml26 CFR 3726CFR37Parts 37-39; ReservedChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)CONTENTCFR-2017-title26-vol17-part37403Parts 37-39part37 false