CHAPTER 25— GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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 Repealed.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…
- § 3511. Certified professional employer organizations
- § 3512. Treatment of certain persons as employers with respect to motion picture projects
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