Subtitle C. Employment Taxes
Chapter 21. Federal Insurance Contributions Act
Chapter 23. Federal Unemployment Tax Act
- 26 U.S.C. § 3301 Rate of Tax
- 26 U.S.C. § 3302 Credits Against Tax
- 26 U.S.C. § 3303 Conditions of Additional Credit Allowance
- 26 U.S.C. § 3304 Approval of State Laws
- 26 U.S.C. § 3305 Applicability of State Law
- 26 U.S.C. § 3306 Definitions
- 26 U.S.C. § 3307 Deductions As Constructive Payments
- 26 U.S.C. § 3308 Instrumentalities of the United States
- 26 U.S.C. § 3309 State Law Coverage of Services Performed For Nonprofit Organizations Or Governmental Entities
- 26 U.S.C. § 3310 Judicial Review
- 26 U.S.C. § 3311 Short Title
Chapter 23a. Railroad Unemployment Repayment Tax
Chapter 24. Collection of Income Tax At Source On Wages
- 26 U.S.C. § 3401 Definitions
- 26 U.S.C. § 3402 Income Tax Collected At Source
- 26 U.S.C. § 3403 Liability For Tax
- 26 U.S.C. § 3404 Return and Payment By Governmental Employer
- 26 U.S.C. § 3405 Special Rules For Pensions, Annuities, and Certain Other Deferred Income
- 26 U.S.C. § 3406 Backup Withholding
- 26 U.S.C. § 3451 to 3456 Repealed
Chapter 25. General Provisions Relating to Employment Taxes
- 26 U.S.C. § 3501 Collection and Payment of Taxes
- 26 U.S.C. § 3502 Nondeductibility of Taxes In Computing Taxable Income
- 26 U.S.C. § 3503 Erroneous Payments
- 26 U.S.C. § 3504 Acts to Be Performed By Agents
- 26 U.S.C. § 3505 Liability of Third Parties Paying Or Providing For Wages
- 26 U.S.C. § 3506 Individuals Providing Companion Sitting Placement Services
- 26 U.S.C. § 3507 Repealed
- 26 U.S.C. § 3508 Treatment of Real Estate Agents and Direct Sellers
- 26 U.S.C. § 3509 Determination of Employer's Liability For Certain Employment Taxes
- 26 U.S.C. § 3510 Coordination of Collection of Domestic Service Employment Taxes With Collection of Income Taxes
- 26 U.S.C. § 3511 Certified Professional Employer Organizations
- 26 U.S.C. § 3512 Treatment of Certain Persons As Employers With Respect to Motion Picture Projects