Code of Federal Regulations · Subpart

Subpart D — Federal Unemployment Tax Act (chapter 23, Internal Revenue Code Of 1954)

26 C.F.R. pt. 31, subpt. D

• § 31.3301-1 -1 Persons Liable For Tax
• § 31.3301-2 -2 Measure Of Tax
• § 31.3301-3 -3 Rate And Computation Of Tax
• § 31.3301-4 -4 When Wages Are Paid
• § 31.3302(a)-1 (a)-1 Credit Against Tax For Contributions Paid
• § 31.3302(a)-2 (a)-2 Refund Of State Contributions
• § 31.3302(a)-3 (a)-3 Proof Of Credit Under Section 3302(a)
• § 31.3302(b)-1 (b)-1 Additional Credit Against Tax
• § 31.3302(b)-2 (b)-2 Proof Of Additional Credit Under Section 3302(b)
• § 31.3302(c)-1 (c)-1 Limit On Total Credits
• § 31.3302(d)-1 (d)-1 Definitions And Special Rules Relating To Limit On Total Credits
• § 31.3302(e)-1 (e)-1 Successor Employer
• § 31.3306(a)-1 (a)-1 Who Are Employers
• § 31.3306(b)(1)-1 (b)(1)-1 $3,000 Limitation
• § 31.3306(b)(10)-1 (b)(10)-1 Payments Under Certain Employers' Plans After Retirement, Disability, Or Death
• § 31.3306(b)(13)-1 (b)(13)-1 Payments Or Benefits Under A Qualified Educational Assistance Program
• § 31.3306(b)(2)-1 (b)(2)-1 Payments Under Employers' Plans On Account Of Retirement, Sickness Or Accident Disability, Medical Or Hospitalization Expenses, Or Death
• § 31.3306(b)(3)-1 (b)(3)-1 Retirement Payments
• § 31.3306(b)(4)-1 (b)(4)-1 Payments On Account Of Sickness Or Accident Disability, Or Medical Or Hospitalization Expenses
• § 31.3306(b)(5)-1 (b)(5)-1 Payments From Or To Certain Tax-exempt Trusts, Or Under Or To Certain Annuity Plans Or Bond Purchase Plans
• § 31.3306(b)(6)-1 (b)(6)-1 Payment By An Employer Of Employee Tax Under Section 3101 Or Employee Contributions Under A State Law
• § 31.3306(b)(7)-1 (b)(7)-1 Payments Other Than In Cash For Service Not In The Course Of Employer's Trade Or Business
• § 31.3306(b)(8)-1 (b)(8)-1 Payments To Employees For Non-work Periods
• § 31.3306(b)(9)-1 (b)(9)-1 Moving Expenses
• § 31.3306(b)-1 (b)-1 Wages
• § 31.3306(b)-1T (b)-1t Question And Answer Relating To The Definition Of Wages In Section 3306(b) (temporary)
• § 31.3306(b)-2 (b)-2 Reimbursement And Other Expense Allowance Amounts
• § 31.3306(c)(1)-1 (c)(1)-1 Agricultural Labor
• § 31.3306(c)(10)-1 (c)(10)-1 Services In The Employ Of Certain Organizations Exempt From Income Tax
• § 31.3306(c)(10)-2 (c)(10)-2 Services Of Student In Employ Of School, College, Or University
• § 31.3306(c)(10)-3 (c)(10)-3 Services Before 1962 In Employ Of Certain Employees' Beneficiary Associations
• § 31.3306(c)(11)-1 (c)(11)-1 Services In Employ Of Foreign Government
• § 31.3306(c)(12)-1 (c)(12)-1 Services In Employ Of Wholly Owned Instrumentality Of Foreign Government
• § 31.3306(c)(13)-1 (c)(13)-1 Services Of Student Nurse Or Hospital Intern
• § 31.3306(c)(14)-1 (c)(14)-1 Services Of Insurance Agent Or Solicitor
• § 31.3306(c)(15)-1 (c)(15)-1 Services In Delivery Or Distribution Of Newspapers, Shopping News, Or Magazines
• § 31.3306(c)(16)-1 (c)(16)-1 Services In Employ Of International Organization
• § 31.3306(c)(17)-1 (c)(17)-1 Fishing Services
• § 31.3306(c)(18)-1 (c)(18)-1 Services Of Certain Nonresident Aliens
• § 31.3306(c)(2)-1 (c)(2)-1 Domestic Service
• § 31.3306(c)(3)-1 (c)(3)-1 Services Not In The Course Of Employer's Trade Or Business
• § 31.3306(c)(4)-1 (c)(4)-1 Services On Or In Connection With A Non-american Vessel Or Aircraft
• § 31.3306(c)(5)-1 (c)(5)-1 Family Employment
• § 31.3306(c)(6)-1 (c)(6)-1 Services In Employ Of United States Or Instrumentality Thereof
• § 31.3306(c)(7)-1 (c)(7)-1 Services In Employ Of States Or Their Political Subdivisions Or Instrumentalities
• § 31.3306(c)(8)-1 (c)(8)-1 Services In Employ Of Religious, Charitable, Educational, Or Certain Other Organizations Exempt From Income Tax
• § 31.3306(c)(9)-1 (c)(9)-1 Railroad Industry; Services Performed By An Employee Or An Employee Representative Under The Railroad Unemployment Insurance Act
• § 31.3306(c)-1 (c)-1 Employment; Services Performed Before 1955
• § 31.3306(c)-2 (c)-2 Employment; Services Performed After 1954
• § 31.3306(c)-3 (c)-3 Employment; Excepted Services In General
• § 31.3306(d)-1 (d)-1 Included And Excluded Service
• § 31.3306(i)-1 (i)-1 Who Are Employees
• § 31.3306(j)-1 (j)-1 State, United States, And Citizen
• § 31.3306(k)-1 (k)-1 Agricultural Labor
• § 31.3306(m)-1 (m)-1 American Vessel And Aircraft
• § 31.3306(n)-1 (n)-1 Services On American Vessel Whose Business Is Conducted By General Agent Of Secretary Of Commerce
• § 31.3306(p)-1 (p)-1 Employees Of Related Corporations
• § 31.3306(r)(2)-1 (r)(2)-1 Treatment Of Amounts Deferred Under Certain Nonqualified Deferred Compensation Plans
• § 31.3307-1 -1 Deductions By An Employer From Remuneration Of An Employee
• § 31.3308-1 -1 Instrumentalities Of The United States Specifically Exempted From Tax Imposed By Section 3301