26 USC Chapter 25
GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
October 30, 2020
§
3501
Collection and payment of taxes
§
3502
Nondeductibility of taxes in computing taxable income
§
3503
Erroneous payments
§
3504
Acts to be performed by agents
§
3505
Liability of third parties paying or providing for wages
§
3506
Individuals providing companion sitting placement services
§
3507
Repealed. Pub. L. 111–226, title II, §219(a)(1), Aug. 10, 2010, 124 Stat. 2403
§
3508
Treatment of real estate agents and direct sellers
§
3509
Determination of employer's liability for certain employment taxes
§
3510
Coordination of collection of domestic service employment taxes with collection of income taxes
§
3511
Certified professional employer organizations
§
3512
Treatment of certain persons as employers with respect to motion picture projects
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