Title 26Chapter
Chapter 25—General Provisions Relating to Employment Taxes
Contents
- § 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 Repealed.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