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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle C—Employment Taxes...
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CHAPTER 25—GENERAL PROVISIONS RELATING TO EMPLO...
CHAPTER 25—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES (§§ 3501 – 3512)
§ 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 Repealed.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