26 USC Ch. 25: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle C-Employment TaxesCHAPTER 25-GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

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CHAPTER 25-GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

Sec.

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Repealed.]

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.

Editorial Notes

Amendments

2015- Pub. L. 114–113, div. Q, title III, §346(b), Dec. 18, 2015, 129 Stat. 3116 , added item 3512.

2014- Pub. L. 113–295, div. B, title II, §206(d)(1), Dec. 19, 2014, 128 Stat. 4071 , added item 3511.

2010- Pub. L. 111–226, title II, §219(b)(3), Aug. 10, 2010, 124 Stat. 2403 , struck out item 3507 "Advance payment of earned income credit".

1994- Pub. L. 103–387, §2(b)(2), Oct. 22, 1994, 108 Stat. 4074 , added item 3510.

1990- Pub. L. 101–508, title XI, §11801(b)(16), Nov. 5, 1990, 104 Stat. 1388–522 , struck out item 3510 "Credit for increased social security employee taxes and railroad retirement tier 1 employee taxes imposed during 1984".

1983-Pub. L. 98–67 repealed amendments made by section 307 of Pub. L. 97–248. See 1982 Amendment note below.

Pub. L. 98–21, title I, §123(b)(2), Apr. 20, 1983, 97 Stat. 88 , added item 3510.

1982- Pub. L. 97–248, title II, §§269(d), 270(b), Sept. 3, 1982, 96 Stat. 553 , 554, added items 3508 and 3509.

Pub. L. 97–248, title III, §§307(b)(5), 308(a), Sept. 3, 1982, 96 Stat. 591 , provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, the caption of chapter 25 is amended by inserting "AND COLLECTION OF INCOME TAXES AT SOURCE". Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369 , repealed subtitle A (§§301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

1978- Pub. L. 95–600, title I, §105(b)(2), Nov. 6, 1978, 92 Stat. 2776 , added item 3507.

1977- Pub. L. 95–171, §10(b), Nov. 12, 1977, 91 Stat. 1356 , added item 3506.

1966- Pub. L. 89–719, title I, §105(c), Nov. 2, 1966, 80 Stat. 1139 , added item 3505.