Part 31 — Employment Taxes and Collection of Income Tax at Source
Subpart B — Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
- § 31.3101-1— Measure of employee tax.
- § 31.3101-2— Rates and computation of employee tax.
- § 31.3101-3— When employee tax attaches.
- § 31.3102-1— Collection of, and liability for, employee tax; in general.
- § 31.3102-2— Manner and time of payment of employee tax.
- § 31.3102-3— Collection of, and liability for, employee tax on tips.
- § 31.3102-4— Special rules regarding Additional Medicare Tax.
- § 31.3111-1— Measure of employer tax.
- § 31.3111-2— Rates and computation of employer tax.
- § 31.3111-3— When employer tax attaches.
- § 31.3111-4— Liability for employer tax.
- § 31.3111-5— Manner and time of payment of employer tax.
- § 31.3111-6— Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
- § 31.3112-1— Instrumentalities of the United States specifically exempted from the employer tax.
- § 31.3121(a)-1— Wages.
- § 31.3121(a)-1T— Question and answer relating to the definition of wages in section 3121(a) (Temporary).
- § 31.3121(a)-2— Wages; when paid and received.
- § 31.3121(a)-3— Reimbursement and other expense allowance amounts.
- § 31.3121(a)(1)-1— Annual wage limitation.
- § 31.3121(a)(2)-1— Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
- § 31.3121(a)(3)-1— Retirement payments.
- § 31.3121(a)(4)-1— Payments on account of sickness or accident disability, or medical or hospitalization expenses.
- § 31.3121(a)(5)-1— Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- § 31.3121(a)(5)-2— Payments under or to an annuity contract described in section 403(b).
- § 31.3121(a)(6)-1— Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
- § 31.3121(a)(7)-1— Payments for services not in the course of employer's trade or business or for domestic service.
- § 31.3121(a)(8)-1— Payments for agricultural labor.
- § 31.3121(a)(10)-1— Payments to certain home workers.
- § 31.3121(a)(11)-1— Moving expenses.
- § 31.3121(a)(12)-1— Tips.
- § 31.3121(a)(13)-1— Payments under certain employers' plans after retirement, disability, or death.
- § 31.3121(a)(14)-1— Payments by employer to survivor or estate of former employee.
- § 31.3121(a)(15)-1— Payments by employer to disabled former employee.
- § 31.3121(a)(18)-1— Payments or benefits under a qualified educational assistance program.
- § 31.3121(b)-1— Employment; services to which the regulations in this subpart apply.
- § 31.3121(b)-2— Employment; services performed before 1955.
- § 31.3121(b)-3— Employment; services performed after 1954.
- § 31.3121(b)-4— Employment; excepted services in general.
- § 31.3121(b)(1)-1— Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
- § 31.3121(b)(2)-1— Domestic service performed by students for certain college organizations.
- § 31.3121(b)(3)-1— Family employment.
- § 31.3121(b)(4)-1— Services performed on or in connection with a non-American vessel or aircraft.
- § 31.3121(b)(5)-1— Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
- § 31.3121(b)(6)-1— Services in employ of United States or instrumentality thereof.
- § 31.3121(b)(7)-1— Services in employ of States or their political subdivisions or instrumentalities.
- § 31.3121(b)(7)-2— Service by employees who are not members of a public retirement system.
- § 31.3121(b)(8)-1— Services performed by a minister of a church or a member of a religious order.
- § 31.3121(b)(9)-1— Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
- § 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.
- § 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.
- § 31.3121(b)(11)-1— Services in the employ of a foreign government.
- § 31.3121(b)(12)-1— Services in employ of wholly owned instrumentality of foreign government.
- § 31.3121(b)(13)-1— Services of student nurse or hospital intern.
- § 31.3121(b)(14)-1— Services in delivery or distribution of newspapers, shopping news, or magazines.
- § 31.3121(b)(15)-1— Services in employ of international organization.
- § 31.3121(b)(16)-1— Services performed under share-farming arrangement.
- § 31.3121(b)(17)-1— Services in employ of Communist organization.
- § 31.3121(b)(18)-1— Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
- § 31.3121(b)(19)-1— Services of certain nonresident aliens.
- § 31.3121(b)(20)-1— Service performed on a boat engaged in catching fish.
- § 31.3121(c)-1— Included and excluded services.
- § 31.3121(d)-1— Who are employees.
- § 31.3121(d)-2— Who are employers.
- § 31.3121(e)-1— State, United States, and citizen.
- § 31.3121(f)-1— American vessel and aircraft.
- § 31.3121(g)-1— Agricultural labor.
- § 31.3121(h)-1— American employer.
- § 31.3121(i)-1— Computation to nearest dollar of cash remuneration for domestic service.
- § 31.3121(i)-2— Computation of remuneration for service performed by an individual as a member of a uniformed service.
- § 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.
- § 31.3121(i)-4— Computation of remuneration for service performed by certain members of religious orders.
- § 31.3121(j)-1— Covered transportation service.
- § 31.3121(l)-1— Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- § 31.3121(o)-1— Crew leader.
- § 31.3121(q)-1— Tips included for employee taxes.
- § 31.3121(r)-1— Election of coverage by religious orders.
- § 31.3121(s)-1— Concurrent employment by related corporations with common paymaster.
- § 31.3121(v)(2)-1— Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- § 31.3121(v)(2)-2— Effective dates and transition rules.
- § 31.3123-1— Deductions by an employer from remuneration of an employee.
- § 31.3127-1— Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.
- § 31.3131-1— Recapture of credits.
- § 31.3132-1— Recapture of credits.
- § 31.3134-1— Recapture of credits.
Subpart C — Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
Subpart D — Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
- § 31.3301-1— Persons liable for tax.
- § 31.3301-2— Measure of tax.
- § 31.3301-3— Rate and computation of tax.
- § 31.3301-4— When wages are paid.
- § 31.3302(a)-1— Credit against tax for contributions paid.
- § 31.3302(a)-2— Refund of State contributions.
- § 31.3302(a)-3— Proof of credit under section 3302(a).
- § 31.3302(b)-1— Additional credit against tax.
- § 31.3302(b)-2— Proof of additional credit under section 3302(b).
- § 31.3302(c)-1— Limit on total credits.
- § 31.3302(d)-1— Definitions and special rules relating to limit on total credits.
- § 31.3302(e)-1— Successor employer.
- § 31.3306(a)-1— Who are employers.
- § 31.3306(b)-1— Wages.
- § 31.3306(b)-1T— Question and answer relating to the definition of wages in section 3306(b) (Temporary).
- § 31.3306(b)-2— Reimbursement and other expense allowance amounts.
- § 31.3306(b)(1)-1— $3,000 limitation.
- § 31.3306(b)(2)-1— Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.
- § 31.3306(b)(3)-1— Retirement payments.
- § 31.3306(b)(4)-1— Payments on account of sickness or accident disability, or medical or hospitalization expenses.
- § 31.3306(b)(5)-1— Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- § 31.3306(b)(6)-1— Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
- § 31.3306(b)(7)-1— Payments other than in cash for service not in the course of employer's trade or business.
- § 31.3306(b)(8)-1— Payments to employees for non-work periods.
- § 31.3306(b)(9)-1— Moving expenses.
- § 31.3306(b)(10)-1— Payments under certain employers' plans after retirement, disability, or death.
- § 31.3306(b)(13)-1— Payments or benefits under a qualified educational assistance program.
- § 31.3306(c)-1— Employment; services performed before 1955.
- § 31.3306(c)-2— Employment; services performed after 1954.
- § 31.3306(c)-3— Employment; excepted services in general.
- § 31.3306(c)(1)-1— Agricultural labor.
- § 31.3306(c)(2)-1— Domestic service.
- § 31.3306(c)(3)-1— Services not in the course of employer's trade or business.
- § 31.3306(c)(4)-1— Services on or in connection with a non-American vessel or aircraft.
- § 31.3306(c)(5)-1— Family employment.
- § 31.3306(c)(6)-1— Services in employ of United States or instrumentality thereof.
- § 31.3306(c)(7)-1— Services in employ of States or their political subdivisions or instrumentalities.
- § 31.3306(c)(8)-1— Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
- § 31.3306(c)(9)-1— Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.
- § 31.3306(c)(10)-1— Services in the employ of certain organizations exempt from income tax.
- § 31.3306(c)(10)-2— Services of student in employ of school, college, or university.
- § 31.3306(c)(10)-3— Services before 1962 in employ of certain employees' beneficiary associations.
- § 31.3306(c)(11)-1— Services in employ of foreign government.
- § 31.3306(c)(12)-1— Services in employ of wholly owned instrumentality of foreign government.
- § 31.3306(c)(13)-1— Services of student nurse or hospital intern.
- § 31.3306(c)(14)-1— Services of insurance agent or solicitor.
- § 31.3306(c)(15)-1— Services in delivery or distribution of newspapers, shopping news, or magazines.
- § 31.3306(c)(16)-1— Services in employ of international organization.
- § 31.3306(c)(17)-1— Fishing services.
- § 31.3306(c)(18)-1— Services of certain nonresident aliens.
- § 31.3306(d)-1— Included and excluded service.
- § 31.3306(i)-1— Who are employees.
- § 31.3306(j)-1— State, United States, and citizen.
- § 31.3306(k)-1— Agricultural labor.
- § 31.3306(m)-1— American vessel and aircraft.
- § 31.3306(n)-1— Services on American vessel whose business is conducted by general agent of Secretary of Commerce.
- § 31.3306(p)-1— Employees of related corporations.
- § 31.3306(r)(2)-1— Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- § 31.3307-1— Deductions by an employer from remuneration of an employee.
- § 31.3308-1— Instrumentalities of the United States specifically exempted from tax imposed by section 3301.
Subpart E — Collection of Income Tax at Source
- § 31.3401(a)-1— Wages.
- § 31.3401(a)-1T— Question and answer relating to the definition of wages in section 3401(a) (Temporary).
- § 31.3401(a)-2— Exclusions from wages.
- § 31.3401(a)-3— Amounts deemed wages under voluntary withholding agreements.
- § 31.3401(a)-4— Reimbursements and other expense allowance amounts.
- § 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.
- § 31.3401(a)(2)-1— Agricultural labor.
- § 31.3401(a)(3)-1— Remuneration for domestic service.
- § 31.3401(a)(4)-1— Cash remuneration for service not in the course of employer's trade or business.
- § 31.3401(a)(5)-1— Remuneration for services for foreign government or international organization.
- § 31.3401(a)(6)-1— Remuneration for services of nonresident alien individuals.
- § 31.3401(a)(6)-1A— Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.
- § 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.
- § 31.3401(a)(8)(A)-1— Remuneration for services performed outside the United States by citizens of the United States.
- § 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.
- § 31.3401(a)(8)(C)-1— Remuneration for services performed in Puerto Rico by citizen of the United States.
- § 31.3401(a)(9)-1— Remuneration for services performed by a minister of a church or a member of a religious order.
- § 31.3401(a)(10)-1— Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.
- § 31.3401(a)(11)-1— Remuneration other than in cash for service not in the course of employer's trade or business.
- § 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.
- § 31.3401(a)(13)-1— Remuneration for services performed by Peace Corps volunteers.
- § 31.3401(a)(14)-1— Group-term life insurance.
- § 31.3401(a)(15)-1— Moving expenses.
- § 31.3401(a)(16)-1— Tips.
- § 31.3401(a)(17)-1— Remuneration for services performed on a boat engaged in catching fish.
- § 31.3401(a)(18)-1— Payments or benefits under a qualified educational assistance program.
- § 31.3401(a)(19)-1— Reimbursements under a self-insured medical reimbursement plan.
- § 31.3401(b)-1— Payroll period.
- § 31.3401(c)-1— Employee.
- § 31.3401(d)-1— Employer.
- § 31.3401(f)-1— Tips.
- § 31.3402(a)-1— Requirement of withholding.
- § 31.3402(b)-1— Percentage method of withholding.
- § 31.3402(c)-1— Wage bracket withholding.
- § 31.3402(d)-1— Failure to withhold.
- § 31.3402(e)-1— Included and excluded wages.
- § 31.3402(f)(1)-1— Withholding allowance.
- § 31.3402(f)(2)-1— Furnishing of withholding allowance certificates.
- § 31.3402(f)(3)-1— When withholding allowance certificate takes effect.
- § 31.3402(f)(4)-1— Effective period of a withholding allowance certificate.
- § 31.3402(f)(5)-1— Form and contents of withholding allowance certificates.
- § 31.3402(f)(6)-1— Withholding exemptions for nonresident alien individuals.
- § 31.3402(g)-1— Supplemental wage payments.
- § 31.3402(g)-2— Wages paid for payroll period of more than one year.
- § 31.3402(g)-3— Wages paid through an agent, fiduciary, or other person on behalf of two or more employers.
- § 31.3402(h)(1)-1— Withholding on basis of average wages.
- § 31.3402(h)(2)-1— Withholding on basis of annualized wages.
- § 31.3402(h)(3)-1— Withholding on basis of cumulative wages.
- § 31.3402(h)(4)-1— Other methods.
- § 31.3402(i)-1— Increases in withholding.
- § 31.3402(j)-1— Remuneration other than in cash for service performed by retail commission salesman.
- § 31.3402(k)-1— Special rule for tips.
- § 31.3402(l)-1— Determination and disclosure of marital or filing status.
- § 31.3402(m)-1— Additional withholding allowance.
- § 31.3402(n)-1— Employees incurring no income tax liability.
- § 31.3402(o)-1— Extension of withholding to supplemental unemployment compensation benefits.
- § 31.3402(o)-2— Extension of withholding to annuity payments if requested by payee.
- § 31.3402(o)-3— Extension of withholding to sick pay.
- § 31.3402(p)-1— Voluntary withholding agreements.
- § 31.3402(q)-1— Extension of withholding to certain gambling winnings.
- § 31.3402(r)-1— Withholding on distributions of Indian gaming profits to tribal members.
- § 31.3403-1— Liability for tax.
- § 31.3404-1— Return and payment by governmental employer.
- § 31.3405(a)-1— Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments.
- § 31.3405(c)-1— Withholding on eligible rollover distributions; questions and answers.
- § 31.3405(e)-1— Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.
- § 31.3406-0— Outline of the backup withholding regulations.
- § 31.3406(a)-1— Backup withholding requirement on reportable payments.
- § 31.3406(a)-2— Definition of payors obligated to backup withhold.
- § 31.3406(a)-3— Scope and extent of accounts subject to backup withholding.
- § 31.3406(a)-4— Time when payments are considered to be paid and subject to backup withholding.
- § 31.3406(b)(2)-1— Reportable interest payment.
- § 31.3406(b)(2)-2— Original issue discount.
- § 31.3406(b)(2)-3— Window transactions.
- § 31.3406(b)(2)-4— Reportable dividend payment.
- § 31.3406(b)(2)-5— Reportable patronage dividend payment.
- § 31.3406(b)(3)-1— Reportable payments of rents, commissions, nonemployee compensation, etc.
- § 31.3406(b)(3)-2— Reportable barter exchanges and gross proceeds of sales of securities, commodities, or digital assets by brokers.
- § 31.3406(b)(3)-3— Reportable payments by certain fishing boat operators.
- § 31.3406(b)(3)-4— Reportable payments of royalties.
- § 31.3406(b)(3)-5— Reportable payments of payment card and third party network transactions.
- § 31.3406(b)(4)-1— Exemption for certain minimal payments.
- § 31.3406(c)-1— Notified payee underreporting of reportable interest or dividend payments.
- § 31.3406(d)-1— Manner required for furnishing a taxpayer identification number.
- § 31.3406(d)-2— Payee certification failure.
- § 31.3406(d)-3— Special 30-day rules for certain reportable payments.
- § 31.3406(d)-4— Special rules for readily tradable instruments acquired through a broker.
- § 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.
- § 31.3406(e)-1— Period during which backup withholding is required.
- § 31.3406(f)-1— Confidentiality of information.
- § 31.3406(g)-1— Exception for payments to certain payees and certain other payments.
- § 31.3406(g)-2— Exception for reportable payment for which withholding is otherwise required.
- § 31.3406(g)-3— Exemption while payee is waiting for a taxpayer identification number.
- § 31.3406(h)-1— Definitions.
- § 31.3406(h)-2— Special rules.
- § 31.3406(h)-3— Certificates.
- § 31.3406(i)-1— Effective date.
- § 31.3406(j)-1— Taxpayer Identification Number (TIN) matching program.
Subpart F — General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)
Subpart G — Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
- § 31.6001-1— Records in general.
- § 31.6001-2— Additional records under Federal Insurance Contributions Act.
- § 31.6001-3— Additional records under Railroad Retirement Tax Act.
- § 31.6001-4— Additional records under Federal Unemployment Tax Act.
- § 31.6001-5— Additional records in connection with collection of income tax at source on wages.
- § 31.6001-6— Notice by district director requiring returns, statements, or the keeping of records.
- § 31.6011-4— Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 31.6011(a)-1— Returns under Federal Insurance Contributions Act.
- § 31.6011(a)-2— Returns under Railroad Retirement Tax Act.
- § 31.6011(a)-3— Returns under Federal Unemployment Tax Act.
- § 31.6011(a)-3A— Returns of the railroad unemployment repayment tax.
- § 31.6011(a)-4— Returns of income tax withheld.
- § 31.6011(a)-5— Monthly returns.
- § 31.6011(a)-6— Final returns.
- § 31.6011(a)-7— Execution of returns.
- § 31.6011(a)-8— Composite return in lieu of specified form.
- § 31.6011(a)-9— Instructions to forms control as to which form is to be used.
- § 31.6011(a)-10— Instructions to forms may waive filing requirement in case of no liability tax returns.
- § 31.6011(b)-1— Employers' identification numbers.
- § 31.6011(b)-2— Employees' account numbers.
- § 31.6051-1— Statements for employees.
- § 31.6051-2— Information returns on Form W-3 and Social Security Administration copies of Forms W-2.
- § 31.6051-3— Statements required in case of sick pay paid by third parties.
- § 31.6051-4— Statement required in case of backup withholding.
- § 31.6053-1— Report of tips by employee to employer.
- § 31.6053-2— Employer statement of uncollected employee tax.
- § 31.6053-3— Reporting by certain large food or beverage establishments with respect to tips.
- § 31.6053-4— Substantiation requirements for tipped employees.
- § 31.6060-1— Reporting requirements for tax return preparers.
- § 31.6061-1— Signing of returns.
- § 31.6065(a)-1— Verification of returns or other documents.
- § 31.6071(a)-1— Time for filing returns and other documents.
- § 31.6071(a)-1A— Time for filing returns with respect to the railroad unemployment repayment tax.
- § 31.6081(a)-1— Extensions of time for filing returns and other documents.
- § 31.6091-1— Place for filing returns.
- § 31.6101-1— Period covered by returns.
- § 31.6107-1— Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- § 31.6109-1— Supplying of identifying numbers.
- § 31.6109-2— Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 31.6151-1— Time for paying tax.
- § 31.6157-1— Cross reference.
- § 31.6161(a)(1)-1— Extensions of time for paying tax.
- § 31.6205-1— Adjustments of underpayments.
- § 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.
- § 31.6302-0— Table of contents.
- § 31.6302-1— Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
- § 31.6302-2— Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
- § 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.
- § 31.6302-4— Deposit rules for withheld income taxes attributable to nonpayroll payments.
- § 31.6302(b)-1— Method of collection.
- § 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.
- § 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.
- § 31.6302(c)-3— Deposit rules for taxes under the Federal Unemployment Tax Act.
- § 31.6302(c)-4— Cross references.
- § 31.6361-1— Collection and administration of qualified State individual income taxes.
- § 31.6402(a)-1— Credits or refunds.
- § 31.6402(a)-2— Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
- § 31.6402(a)-3— Refund of Federal unemployment tax.
- § 31.6404(a)-1— Abatements.
- § 31.6413(a)-1— Repayment or reimbursement by employer of tax erroneously collected from employee.
- § 31.6413(a)-2— Adjustments of overpayments.
- § 31.6413(a)-3— Repayment by payor of tax erroneously collected from payee.
- § 31.6413(b)-1— Overpayments of certain employment taxes.
- § 31.6413(c)-1— Special refunds.
- § 31.6414-1— Credit or refund of income tax withheld from wages.
- § 31.6652(c)-1— Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.
- § 31.6674-1— Penalties for fraudulent statement or failure to furnish statement.
- § 31.6682-1— False information with respect to withholding.
- § 31.6694-1— Section 6694 penalties applicable to tax return preparer.
- § 31.6694-2— Penalties for understatement due to an unreasonable position.
- § 31.6694-3— Penalty for understatement due to willful, reckless, or intentional conduct.
- § 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.
- § 31.6695-1— Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 31.6696-1— Claims for credit or refund by tax return preparers.
- § 31.7701-1— Tax return preparer.
- § 31.7701-2— Definitions; spouse, husband and wife, husband, wife, marriage.
- § 31.7805-1— Promulgation of regulations.