skip navigation


TITLE 26 > Subtitle C > CHAPTER 25

CHAPTER 25—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

  • § 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. Advance payment of earned income credit
  • § 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

  • LII has no control over and does not endorse any external Internet site that contains links to or references LII.