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TREASURY REGULATIONS


Index  » Subchapter C

Subchapter C. Employment Taxes and Collection of Income Tax at Source (§§ 31.0-1 to 36.3121(l)(10)-4)

Through November 22, 2020



The following list shows all sections of subchapter C (Employment Taxes and Collection of Income Tax at Source (§§ 31.0-1 to 36.3121(l)(10)-4)) of chapter I (Internal Revenue Service, Department of the Treasury) of the Treasury Regulations (Title 26 of the Electronic Code of Federal Regulations). Tap a section to view its text.


SectionSection Title
Reg. 31.0-1Introduction
Reg. 31.0-2General definitions and use of terms
Reg. 31.0-3Scope of regulations
Reg. 31.0-4Extent to which the regulations in this part supersede prior regulations
Reg. 31.3101-1Measure of employee tax
Reg. 31.3101-2Rates and computation of employee tax
Reg. 31.3101-3When employee tax attaches
Reg. 31.3102-1Collection of, and liability for, employee tax; in general
Reg. 31.3102-2Manner and time of payment of employee tax
Reg. 31.3102-3Collection of, and liability for, employee tax on tips
Reg. 31.3102-4Special rules regarding Additional Medicare Tax
Reg. 31.3111-1Measure of employer tax
Reg. 31.3111-2Rates and computation of employer tax
Reg. 31.3111-3When employer tax attaches
Reg. 31.3111-4Liability for employer tax
Reg. 31.3111-5Manner and time of payment of employer tax
Reg. 31.3111-6TRecapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act
Reg. 31.3112-1Instrumentalities of the United States specifically exempted from the employer tax
Reg. 31.3121(a)-1Wages
Reg. 31.3121(a)-1TQuestion and answer relating to the definition of wages in section 3121(a) (Temporary)
Reg. 31.3121(a)-2Wages; when paid and received
Reg. 31.3121(a)-3Reimbursement and other expense allowance amounts
Reg. 31.3121(a)(1)-1Annual wage limitation
Reg. 31.3121(a)(2)-1Payments on account of sickness or accident disability, medical or hospitalization expenses, or death
Reg. 31.3121(a)(3)-1Retirement payments
Reg. 31.3121(a)(4)-1Payments on account of sickness or accident disability, or medical or hospitalization expenses
Reg. 31.3121(a)(5)-1Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans
Reg. 31.3121(a)(5)-2Payments under or to an annuity contract described in section 403(b)
Reg. 31.3121(a)(6)-1Payment by an employer of employee tax under section 3101 or employee contributions under a State law
Reg. 31.3121(a)(7)-1Payments for services not in the course of employer's trade or business or for domestic service
Reg. 31.3121(a)(8)-1Payments for agricultural labor
Reg. 31.3121(a)(9)-1[Reserved]
Reg. 31.3121(a)(10)-1Payments to certain home workers
Reg. 31.3121(a)(11)-1Moving expenses
Reg. 31.3121(a)(12)-1Tips
Reg. 31.3121(a)(13)-1Payments under certain employers' plans after retirement, disability, or death
Reg. 31.3121(a)(14)-1Payments by employer to survivor or estate of former employee
Reg. 31.3121(a)(15)-1Payments by employer to disabled former employee
Reg. 31.3121(a)(18)-1Payments or benefits under a qualified educational assistance program
Reg. 31.3121(b)-1Employment; services to which the regulations in this subpart apply
Reg. 31.3121(b)-2Employment; services performed before 1955
Reg. 31.3121(b)-3Employment; services performed after 1954
Reg. 31.3121(b)-4Employment; excepted services in general
Reg. 31.3121(b)(1)-1Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products
Reg. 31.3121(b)(2)-1Domestic service performed by students for certain college organizations
Reg. 31.3121(b)(3)-1Family employment
Reg. 31.3121(b)(4)-1Services performed on or in connection with a non-American vessel or aircraft
Reg. 31.3121(b)(5)-1Services in employ of an instrumentality of the United States specifically exempted from the employer tax
Reg. 31.3121(b)(6)-1Services in employ of United States or instrumentality thereof
Reg. 31.3121(b)(7)-1Services in employ of States or their political subdivisions or instrumentalities
Reg. 31.3121(b)(7)-2Service by employees who are not members of a public retirement system
Reg. 31.3121(b)(8)-1Services performed by a minister of a church or a member of a religious order
Reg. 31.3121(b)(9)-1Railroad industry; services performed by an employee or an employee representative as defined in section 3231
Reg. 31.3121(b)(10)-1Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax
Reg. 31.3121(b)(10)-2Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university
Reg. 31.3121(b)(11)-1Services in the employ of a foreign government
Reg. 31.3121(b)(12)-1Services in employ of wholly owned instrumentality of foreign government
Reg. 31.3121(b)(13)-1Services of student nurse or hospital intern
Reg. 31.3121(b)(14)-1Services in delivery or distribution of newspapers, shopping news, or magazines
Reg. 31.3121(b)(15)-1Services in employ of international organization
Reg. 31.3121(b)(16)-1Services performed under share-farming arrangement
Reg. 31.3121(b)(17)-1Services in employ of Communist organization
Reg. 31.3121(b)(18)-1Services performed by a resident of the Republic of the Philippines while temporarily in Guam
Reg. 31.3121(b)(19)-1Services of certain nonresident aliens
Reg. 31.3121(b)(20)-1Service performed on a boat engaged in catching fish
Reg. 31.3121(c)-1Included and excluded services
Reg. 31.3121(d)-1Who are employees
Reg. 31.3121(d)-2Who are employers
Reg. 31.3121(e)-1State, United States, and citizen
Reg. 31.3121(f)-1American vessel and aircraft
Reg. 31.3121(g)-1Agricultural labor
Reg. 31.3121(h)-1American employer
Reg. 31.3121(i)-1Computation to nearest dollar of cash remuneration for domestic service
Reg. 31.3121(i)-2Computation of remuneration for service performed by an individual as a member of a uniformed service
Reg. 31.3121(i)-3Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act
Reg. 31.3121(i)-4Computation of remuneration for service performed by certain members of religious orders
Reg. 31.3121(j)-1Covered transportation service
Reg. 31.3121(l)-1Agreements entered into by domestic corporations with respect to foreign subsidiaries
Reg. 31.3121(o)-1Crew leader
Reg. 31.3121(q)-1Tips included for employee taxes
Reg. 31.3121(r)-1Election of coverage by religious orders
Reg. 31.3121(s)-1Concurrent employment by related corporations with common paymaster
Reg. 31.3121(v)(2)-1Treatment of amounts deferred under certain nonqualified deferred compensation plans
Reg. 31.3121(v)(2)-2Effective dates and transition rules
Reg. 31.3123-1Deductions by an employer from remuneration of an employee
Reg. 31.3127-1Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs
Reg. 31.3201-1Measure of employee tax
Reg. 31.3201-2Rates and computation of employee tax
Reg. 31.3202-1Collection of, and liability for, employee tax
Reg. 31.3211-1Measure of employee representative tax
Reg. 31.3211-2Rates and computation of employee representative tax
Reg. 31.3211-3Employee representative supplemental tax
Reg. 31.3212-1Determination of compensation
Reg. 31.3221-1Measure of employer tax
Reg. 31.3221-2Rates and computation of employer tax
Reg. 31.3221-3Supplemental tax
Reg. 31.3221-4Exception from supplemental tax
Reg. 31.3221-5TRecapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act
Reg. 31.3231(a)-1Who are employers
Reg. 31.3231(b)-1Who are employees
Reg. 31.3231(c)-1Who are employee representatives
Reg. 31.3231(d)-1Service
Reg. 31.3231(e)-1Compensation
Reg. 31.3231(e)-2Contribution base
Reg. 31.3301-1Persons liable for tax
Reg. 31.3301-2Measure of tax
Reg. 31.3301-3Rate and computation of tax
Reg. 31.3301-4When wages are paid
Reg. 31.3302(a)-1Credit against tax for contributions paid
Reg. 31.3302(a)-2Refund of State contributions
Reg. 31.3302(a)-3Proof of credit under section 3302(a)
Reg. 31.3302(b)-1Additional credit against tax
Reg. 31.3302(b)-2Proof of additional credit under section 3302(b)
Reg. 31.3302(c)-1Limit on total credits
Reg. 31.3302(d)-1Definitions and special rules relating to limit on total credits
Reg. 31.3302(e)-1Successor employer
Reg. 31.3306(a)-1Who are employers
Reg. 31.3306(b)-1Wages
Reg. 31.3306(b)-1TQuestion and answer relating to the definition of wages in section 3306(b) (Temporary)
Reg. 31.3306(b)-2Reimbursement and other expense allowance amounts
Reg. 31.3306(b)(1)-1$3,000 limitation
Reg. 31.3306(b)(2)-1Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death
Reg. 31.3306(b)(3)-1Retirement payments
Reg. 31.3306(b)(4)-1Payments on account of sickness or accident disability, or medical or hospitalization expenses
Reg. 31.3306(b)(5)-1Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans
Reg. 31.3306(b)(6)-1Payment by an employer of employee tax under section 3101 or employee contributions under a State law
Reg. 31.3306(b)(7)-1Payments other than in cash for service not in the course of employer's trade or business
Reg. 31.3306(b)(8)-1Payments to employees for non-work periods
Reg. 31.3306(b)(9)-1Moving expenses
Reg. 31.3306(b)(10)-1Payments under certain employers' plans after retirement, disability, or death
Reg. 31.3306(b)(13)-1Payments or benefits under a qualified educational assistance program
Reg. 31.3306(c)-1Employment; services performed before 1955
Reg. 31.3306(c)-2Employment; services performed after 1954
Reg. 31.3306(c)-3Employment; excepted services in general
Reg. 31.3306(c)(1)-1Agricultural labor
Reg. 31.3306(c)(2)-1Domestic service
Reg. 31.3306(c)(3)-1Services not in the course of employer's trade or business
Reg. 31.3306(c)(4)-1Services on or in connection with a non-American vessel or aircraft
Reg. 31.3306(c)(5)-1Family employment
Reg. 31.3306(c)(6)-1Services in employ of United States or instrumentality thereof
Reg. 31.3306(c)(7)-1Services in employ of States or their political subdivisions or instrumentalities
Reg. 31.3306(c)(8)-1Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax
Reg. 31.3306(c)(9)-1Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act
Reg. 31.3306(c)(10)-1Services in the employ of certain organizations exempt from income tax
Reg. 31.3306(c)(10)-2Services of student in employ of school, college, or university
Reg. 31.3306(c)(10)-3Services before 1962 in employ of certain employees' beneficiary associations
Reg. 31.3306(c)(11)-1Services in employ of foreign government
Reg. 31.3306(c)(12)-1Services in employ of wholly owned instrumentality of foreign government
Reg. 31.3306(c)(13)-1Services of student nurse or hospital intern
Reg. 31.3306(c)(14)-1Services of insurance agent or solicitor
Reg. 31.3306(c)(15)-1Services in delivery or distribution of newspapers, shopping news, or magazines
Reg. 31.3306(c)(16)-1Services in employ of international organization
Reg. 31.3306(c)(17)-1Fishing services
Reg. 31.3306(c)(18)-1Services of certain nonresident aliens
Reg. 31.3306(d)-1Included and excluded service
Reg. 31.3306(i)-1Who are employees
Reg. 31.3306(j)-1State, United States, and citizen
Reg. 31.3306(k)-1Agricultural labor
Reg. 31.3306(m)-1American vessel and aircraft
Reg. 31.3306(n)-1Services on American vessel whose business is conducted by general agent of Secretary of Commerce
Reg. 31.3306(p)-1Employees of related corporations
Reg. 31.3306(r)(2)-1Treatment of amounts deferred under certain nonqualified deferred compensation plans
Reg. 31.3307-1Deductions by an employer from remuneration of an employee
Reg. 31.3308-1Instrumentalities of the United States specifically exempted from tax imposed by section 3301
Reg. 31.3401(a)-1Wages
Reg. 31.3401(a)-1TQuestion and answer relating to the definition of wages in section 3401(a) (Temporary)
Reg. 31.3401(a)-2Exclusions from wages
Reg. 31.3401(a)-3Amounts deemed wages under voluntary withholding agreements
Reg. 31.3401(a)-4Reimbursements and other expense allowance amounts
Reg. 31.3401(a)(1)-1Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service
Reg. 31.3401(a)(2)-1Agricultural labor
Reg. 31.3401(a)(3)-1Remuneration for domestic service
Reg. 31.3401(a)(4)-1Cash remuneration for service not in the course of employer's trade or business
Reg. 31.3401(a)(5)-1Remuneration for services for foreign government or international organization
Reg. 31.3401(a)(6)-1Remuneration for services of nonresident alien individuals
Reg. 31.3401(a)(6)-1ARemuneration for services of certain nonresident alien individuals paid before January 1, 1967
Reg. 31.3401(a)(7)-1Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals
Reg. 31.3401(a)(8)(A)-1Remuneration for services performed outside the United States by citizens of the United States
Reg. 31.3401(a)(8)(B)-1Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States
Reg. 31.3401(a)(8)(C)-1Remuneration for services performed in Puerto Rico by citizen of the United States
Reg. 31.3401(a)(9)-1Remuneration for services performed by a minister of a church or a member of a religious order
Reg. 31.3401(a)(10)-1Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines
Reg. 31.3401(a)(11)-1Remuneration other than in cash for service not in the course of employer's trade or business
Reg. 31.3401(a)(12)-1Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans
Reg. 31.3401(a)(13)-1Remuneration for services performed by Peace Corps volunteers
Reg. 31.3401(a)(14)-1Group-term life insurance
Reg. 31.3401(a)(15)-1Moving expenses
Reg. 31.3401(a)(16)-1Tips
Reg. 31.3401(a)(17)-1Remuneration for services performed on a boat engaged in catching fish
Reg. 31.3401(a)(18)-1Payments or benefits under a qualified educational assistance program
Reg. 31.3401(a)(19)-1Reimbursements under a self-insured medical reimbursement plan
Reg. 31.3401(b)-1Payroll period
Reg. 31.3401(c)-1Employee
Reg. 31.3401(d)-1Employer
Reg. 31.3401(f)-1Tips
Reg. 31.3402(a)-1Requirement of withholding
Reg. 31.3402(b)-1Percentage method of withholding
Reg. 31.3402(c)-1Wage bracket withholding
Reg. 31.3402(d)-1Failure to withhold
Reg. 31.3402(e)-1Included and excluded wages
Reg. 31.3402(f)(1)-1Withholding allowance
Reg. 31.3402(f)(2)-1Furnishing of withholding allowance certificates
Reg. 31.3402(f)(3)-1When withholding allowance certificate takes effect
Reg. 31.3402(f)(4)-1Effective period of a withholding allowance certificate
Reg. 31.3402(f)(5)-1Form and contents of withholding allowance certificates
Reg. 31.3402(f)(6)-1Withholding exemptions for nonresident alien individuals
Reg. 31.3402(g)-1Supplemental wage payments
Reg. 31.3402(g)-2Wages paid for payroll period of more than one year
Reg. 31.3402(g)-3Wages paid through an agent, fiduciary, or other person on behalf of two or more employers
Reg. 31.3402(h)(1)-1Withholding on basis of average wages
Reg. 31.3402(h)(2)-1Withholding on basis of annualized wages
Reg. 31.3402(h)(3)-1Withholding on basis of cumulative wages
Reg. 31.3402(h)(4)-1Other methods
Reg. 31.3402(i)-1Increases in withholding
Reg. 31.3402(j)-1Remuneration other than in cash for service performed by retail commission salesman
Reg. 31.3402(k)-1Special rule for tips
Reg. 31.3402(l)-1Determination and disclosure of marital or filing status
Reg. 31.3402(m)-1Additional withholding allowance
Reg. 31.3402(n)-1Employees incurring no income tax liability
Reg. 31.3402(o)-1Extension of withholding to supplemental unemployment compensation benefits
Reg. 31.3402(o)-2Extension of withholding to annuity payments if requested by payee
Reg. 31.3402(o)-3Extension of withholding to sick pay
Reg. 31.3402(p)-1Voluntary withholding agreements
Reg. 31.3402(q)-1Extension of withholding to certain gambling winnings
Reg. 31.3402(r)-1Withholding on distributions of Indian gaming profits to tribal members
Reg. 31.3403-1Liability for tax
Reg. 31.3404-1Return and payment by governmental employer
Reg. 31.3405(a)-1Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments
Reg. 31.3405(c)-1Withholding on eligible rollover distributions; questions and answers
Reg. 31.3406-0Outline of the backup withholding regulations
Reg. 31.3406(a)-1Backup withholding requirement on reportable payments
Reg. 31.3406(a)-2Definition of payors obligated to backup withhold
Reg. 31.3406(a)-3Scope and extent of accounts subject to backup withholding
Reg. 31.3406(a)-4Time when payments are considered to be paid and subject to backup withholding
Reg. 31.3406(b)(2)-1Reportable interest payment
Reg. 31.3406(b)(2)-2Original issue discount
Reg. 31.3406(b)(2)-3Window transactions
Reg. 31.3406(b)(2)-4Reportable dividend payment
Reg. 31.3406(b)(2)-5Reportable patronage dividend payment
Reg. 31.3406(b)(3)-1Reportable payments of rents, commissions, nonemployee compensation, etc
Reg. 31.3406(b)(3)-2Reportable barter exchanges and gross proceeds of sales of securities or commodities by brokers
Reg. 31.3406(b)(3)-3Reportable payments by certain fishing boat operators
Reg. 31.3406(b)(3)-4Reportable payments of royalties
Reg. 31.3406(b)(3)-5Reportable payments of payment card and third party network transactions
Reg. 31.3406(b)(4)-1Exemption for certain minimal payments
Reg. 31.3406(c)-1Notified payee underreporting of reportable interest or dividend payments
Reg. 31.3406(d)-1Manner required for furnishing a taxpayer identification number
Reg. 31.3406(d)-2Payee certification failure
Reg. 31.3406(d)-3Special 30-day rules for certain reportable payments
Reg. 31.3406(d)-4Special rules for readily tradable instruments acquired through a broker
Reg. 31.3406(d)-5Backup withholding when the Service or a broker notifies the payor to withhold because the payee's taxpayer identification number is incorrect
Reg. 31.3406(e)-1Period during which backup withholding is required
Reg. 31.3406(f)-1Confidentiality of information
Reg. 31.3406(g)-1Exception for payments to certain payees and certain other payments
Reg. 31.3406(g)-2Exception for reportable payment for which withholding is otherwise required
Reg. 31.3406(g)-3Exemption while payee is waiting for a taxpayer identification number
Reg. 31.3406(h)-1Definitions
Reg. 31.3406(h)-2Special rules
Reg. 31.3406(h)-3Certificates
Reg. 31.3406(i)-1Effective date
Reg. 31.3406(j)-1Taxpayer Identification Number (TIN) matching program
Reg. 31.3501(a)-1TQuestion and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary)
Reg. 31.3502-1Nondeductibility of taxes in computing taxable income
Reg. 31.3503-1Tax under chapter 21 or 22 paid under wrong chapter
Reg. 31.3504-1Designation of agent by application
Reg. 31.3504-2Designation of payor to perform acts of an employer
Reg. 31.3505-1Liability of third parties paying or providing for wages
Reg. 31.3506-1Companion sitting placement services
Reg. 31.3507-1Advance payments of earned income credit
Reg. 31.3507-2Earned income credit advance payment certificates
Reg. 31.3511-1Certified professional employer organization
Reg. 31.6001-1Records in general
Reg. 31.6001-2Additional records under Federal Insurance Contributions Act
Reg. 31.6001-3Additional records under Railroad Retirement Tax Act
Reg. 31.6001-4Additional records under Federal Unemployment Tax Act
Reg. 31.6001-5Additional records in connection with collection of income tax at source on wages
Reg. 31.6001-6Notice by district director requiring returns, statements, or the keeping of records
Reg. 31.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers
Reg. 31.6011(a)-1Returns under Federal Insurance Contributions Act
Reg. 31.6011(a)-2Returns under Railroad Retirement Tax Act
Reg. 31.6011(a)-3Returns under Federal Unemployment Tax Act
Reg. 31.6011(a)-3AReturns of the railroad unemployment repayment tax
Reg. 31.6011(a)-4Returns of income tax withheld
Reg. 31.6011(a)-5Monthly returns
Reg. 31.6011(a)-6Final returns
Reg. 31.6011(a)-7Execution of returns
Reg. 31.6011(a)-8Composite return in lieu of specified form
Reg. 31.6011(a)-9Instructions to forms control as to which form is to be used
Reg. 31.6011 (a)-10Instructions to forms may waive filing requirement in case of no liability tax returns
Reg. 31.6011(b)-1Employers' identification numbers
Reg. 31.6011(b)-2Employees' account numbers
Reg. 31.6051-1Statements for employees
Reg. 31.6051-2Information returns on Form W-3 and Social Security Administration copies of Forms W-2
Reg. 31.6051-3Statements required in case of sick pay paid by third parties
Reg. 31.6051-4Statement required in case of backup withholding
Reg. 31.6053-1Report of tips by employee to employer
Reg. 31.6053-2Employer statement of uncollected employee tax
Reg. 31.6053-3Reporting by certain large food or beverage establishments with respect to tips
Reg. 31.6053-4Substantiation requirements for tipped employees
Reg. 31.6060-1Reporting requirements for tax return preparers
Reg. 31.6061-1Signing of returns
Reg. 31.6065(a)-1Verification of returns or other documents
Reg. 31.6071(a)-1Time for filing returns and other documents
Reg. 31.6071(a)-1ATime for filing returns with respect to the railroad unemployment repayment tax
Reg. 31.6081(a)-1Extensions of time for filing returns and other documents
Reg. 31.6091-1Place for filing returns
Reg. 31.6101-1Period covered by returns
Reg. 31.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
Reg. 31.6109-1Supplying of identifying numbers
Reg. 31.6109-2Tax return preparers furnishing identifying numbers for returns or claims for refund
Reg. 31.6151-1Time for paying tax
Reg. 31.6157-1Cross reference
Reg. 31.6161(a)(1)-1Extensions of time for paying tax
Reg. 31.6205-1Adjustments of underpayments
Reg. 31.6205-2Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State and local government employees
Reg. 31.6302-0Table of contents
Reg. 31.6302-1Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes
Reg. 31.6302-2Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA)
Reg. 31.6302-3Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992
Reg. 31.6302-4Deposit rules for withheld income taxes attributable to nonpayroll payments
Reg. 31.6302(b)-1Method of collection
Reg. 31.6302(c)-1Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993
Reg. 31.6302(c)-2Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993
Reg. 31.6302(c)-3Deposit rules for taxes under the Federal Unemployment Tax Act
Reg. 31.6302(c)-4Cross references
Reg. 31.6361-1Collection and administration of qualified State individual income taxes
Reg. 31.6402(a)-1Credits or refunds
Reg. 31.6402(a)-2Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act
Reg. 31.6402(a)-3Refund of Federal unemployment tax
Reg. 31.6404(a)-1Abatements
Reg. 31.6413(a)-1Repayment or reimbursement by employer of tax erroneously collected from employee
Reg. 31.6413(a)-2Adjustments of overpayments
Reg. 31.6413(a)-3Repayment by payor of tax erroneously collected from payee
Reg. 31.6413(b)-1Overpayments of certain employment taxes
Reg. 31.6413(c)-1Special refunds
Reg. 31.6414-1Credit or refund of income tax withheld from wages
Reg. 31.6652(c)-1Failure of employee to report tips for purposes of the Federal Insurance Contributions Act
Reg. 31.6674-1Penalties for fraudulent statement or failure to furnish statement
Reg. 31.6682-1False information with respect to withholding
Reg. 31.6694-1Section 6694 penalties applicable to tax return preparer
Reg. 31.6694-2Penalties for understatement due to an unreasonable position
Reg. 31.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 31.6694-4Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
Reg. 31.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons
Reg. 31.6696-1Claims for credit or refund by tax return preparers
Reg. 31.7701-1Tax return preparer
Reg. 31.7701-2Definitions; spouse, husband and wife, husband, wife, marriage
Reg. 31.7805-1Promulgation of regulations
Reg. 32.1Social security taxes with respect to payments on account of sickness or accident disability
Reg. 32.2Railroad retirement taxes with respect to payments on account of sickness or accident disability
Reg. 35.3405-1Questions and answers relating to withholding on pensions, annuities, and certain other deferred income
Reg. 35.3405-1TQuestions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations)
Reg. 35a.3406-2Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments
Reg. 36.3121(l)-0Introduction
Reg. 36.3121(l)(1)-1Agreements entered into by domestic corporations with respect to foreign subsidiaries
Reg. 36.3121(l)(1)-2Amendment of agreement
Reg. 36.3121(l)(1)-3Effect of agreement
Reg. 36.3121(l)(2)-1Effective period of agreement
Reg. 36.3121(l)(3)-1Termination of agreement by domestic corporation or by reason of change in stock ownership
Reg. 36.3121(l)(4)-1Termination of agreement by Commissioner
Reg. 36.3121(l)(5)-1Effect of termination
Reg. 36.3121(l)(7)-1Overpayments and underpayments
Reg. 36.3121(l)(8)-1Definition of foreign subsidiary
Reg. 36.3121(l)(9)-1Domestic corporation as separate entity
Reg. 36.3121(l)(10)-1Requirements in respect of liability under agreement
Reg. 36.3121(l)(10)-2Identification
Reg. 36.3121(l)(10)-3Returns
Reg. 36.3121(l)(10)-4Payment of amounts equivalent to tax
 

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