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Section 31.0-1
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General definitions and use of terms |
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Section 31.0-2
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Scope of regulations |
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Section 31.0-3
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Extent to which the regulations in this part supersede prior regulations |
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Section 31.0-4
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Measure of employee tax |
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Section 31.3101-1
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Rates and computation of employee tax |
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Section 31.3101-2
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When employee tax attaches |
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Section 31.3101-3
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Collection of, and liability for, employee tax; in general |
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Section 31.3102-1
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Manner and time of payment of employee tax |
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Section 31.3102-2
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Collection of, and liability for, employee tax on tips |
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Section 31.3102-3
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Special rules regarding Additional Medicare Tax |
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Section 31.3102-4
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Measure of employer tax |
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Section 31.3111-1
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Rates and computation of employer tax |
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Section 31.3111-2
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When employer tax attaches |
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Section 31.3111-3
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Liability for employer tax |
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Section 31.3111-4
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Manner and time of payment of employer tax |
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Section 31.3111-5
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Instrumentalities of the United States specifically exempted from the employer tax |
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Section 31.3112-1
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Deductions by an employer from remuneration of an employee |
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Section 31.3123-1
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Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social |
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Section 31.3127-1
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Measure of employee tax |
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Section 31.3201-1
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Rates and computation of employee tax |
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Section 31.3201-2
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Collection of, and liability for, employee tax |
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Section 31.3202-1
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Measure of employee representative tax |
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Section 31.3211-1
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Rates and computation of employee representative tax |
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Section 31.3211-2
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Employee representative supplemental tax |
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Section 31.3211-3
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Determination of compensation |
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Section 31.3212-1
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Measure of employer tax |
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Section 31.3221-1
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Rates and computation of employer tax |
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Section 31.3221-2
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Supplemental tax |
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Section 31.3221-3
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Exception from supplemental tax |
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Section 31.3221-4
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Persons liable for tax |
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Section 31.3301-1
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Measure of tax |
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Section 31.3301-2
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Rate and computation of tax |
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Section 31.3301-3
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When wages are paid |
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Section 31.3301-4
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Deductions by an employer from remuneration of an employee |
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Section 31.3307-1
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Instrumentalities of the United States specifically exempted from tax imposed by section 3301 |
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Section 31.3308-1
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Liability for tax |
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Section 31.3403-1
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Return and payment by governmental employer |
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Section 31.3404-1
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Outline of the backup withholding regulations |
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Section 31.3406-0
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Nondeductibility of taxes in computing taxable income |
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Section 31.3502-1
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Tax under chapter 21 or 22 paid under wrong chapter |
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Section 31.3503-1
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Designation of agent by application |
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Section 31.3504-1
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Designation of payor to perform acts of an employer |
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Section 31.3504-2
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Liability of third parties paying or providing for wages |
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Section 31.3505-1
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Companion sitting placement services |
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Section 31.3506-1
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Advance payments of earned income credit |
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Section 31.3507-1
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Earned income credit advance payment certificates |
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Section 31.3507-2
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Records in general |
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Section 31.6001-1
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Additional records under Federal Insurance Contributions Act |
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Section 31.6001-2
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Additional records under Railroad Retirement Tax Act |
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Section 31.6001-3
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Additional records under Federal Unemployment Tax Act |
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Section 31.6001-4
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Additional records in connection with collection of income tax at source on wages |
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Section 31.6001-5
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Notice by district director requiring returns, statements, or the keeping of records |
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Section 31.6001-6
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Requirement of statement disclosing participation in certain transactions by taxpayers |
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Section 31.6011-4
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Statements for employees |
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Section 31.6051-1
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Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2 |
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Section 31.6051-2
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Statements required in case of sick pay paid by third parties |
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Section 31.6051-3
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Statement required in case of backup withholding |
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Section 31.6051-4
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Report of tips by employee to employer |
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Section 31.6053-1
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Employer statement of uncollected employee tax |
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Section 31.6053-2
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Reporting by certain large food or beverage establishments with respect to tips |
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Section 31.6053-3
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Substantiation requirements for tipped employees |
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Section 31.6053-4
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Reporting requirements for tax return preparers |
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Section 31.6060-1
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Signing of returns |
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Section 31.6061-1
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Place for filing returns |
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Section 31.6091-1
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Period covered by returns |
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Section 31.6101-1
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Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
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Section 31.6107-1
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Supplying of identifying numbers |
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Section 31.6109-1
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Tax return preparers furnishing identifying numbers for returns or claims for refund |
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Section 31.6109-2
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Time for paying tax |
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Section 31.6151-1
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Cross reference |
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Section 31.6157-1
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Adjustments of underpayments |
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Section 31.6205-1
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Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect |
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Section 31.6205-2
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Table of contents |
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Section 31.6302-0
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Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes |
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Section 31.6302-1
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Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA) |
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Section 31.6302-2
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Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made |
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Section 31.6302-3
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Deposit rules for withheld income taxes attributable to nonpayroll payments |
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Section 31.6302-4
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Collection and administration of qualified State individual income taxes |
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Section 31.6361-1
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Credit or refund of income tax withheld from wages |
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Section 31.6414-1
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Penalties for fraudulent statement or failure to furnish statement |
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Section 31.6674-1
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False information with respect to withholding |
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Section 31.6682-1
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Section 6694 penalties applicable to tax return preparer |
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Section 31.6694-1
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Penalties for understatement due to an unreasonable position |
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Section 31.6694-2
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Penalty for understatement due to willful, reckless, or intentional conduct |
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Section 31.6694-3
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Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's |
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Section 31.6694-4
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Other assessable penalties with respect to the preparation of tax returns for other persons |
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Section 31.6695-1
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Claims for credit or refund by tax return preparers |
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Section 31.6696-1
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Tax return preparer |
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Section 31.7701-1
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Promulgation of regulations |
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Section 31.7805-1
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Social security taxes with respect to payments on account of sickness or accident disability |