26 U.S.C. Chapter 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

• § 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
• § 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