Title 26, Chapter 25 — General Provisions Relating to Employment Taxes
12 sections
Section 3501
Collection and payment of taxes
Section 3502
Nondeductibility of taxes in computing taxable income
Section 3503
Erroneous payments
Section 3504
Acts to be performed by agents
Section 3505
Liability of third parties paying or providing for wages
Section 3506
Individuals providing companion sitting placement services
Section 3507
Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403]
repealed
Section 3508
Treatment of real estate agents and direct sellers
Section 3509
Determination of employer’s liability for certain employment taxes
Section 3510
Coordination of collection of domestic service employment taxes with collection of income taxes
Section 3511
Certified professional employer organizations
Section 3512
Treatment of certain persons as employers with respect to motion picture projects