Code of Federal Regulations · Section
§ 31.3406(i)-1 — (i)-1 Effective Date
26 C.F.R. § 31.3406(i)-1
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Sections 31.3406-0 through 31.3406(i)-1 (except §§ 31.3406(d)-5 and 31.3406(g)-1(c) and except for international transactions) are effective after December 31, 1996, and, optionally, for reportable payments made and transactions occurring on or after December 21, 1995. For the effective date of § 31.3406(d)-5, see § 31.3406(d)-5(i). Section 31.3406(g)-1(c) is effective before January 1, 1997. See §§ 35a.9999-0T through 35a.9999-5 of this chapter for rules that apply to international transactions after December 31, 1996.
Authorizing Statute
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Adjusted gross income defined26 U.S.C. § 62
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Credit for paid sick leave26 U.S.C. § 3131
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General requirement of return, statement, or list26 U.S.C. § 6011
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Income tax collected at source26 U.S.C. § 3402
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Time for filing returns and other documents26 U.S.C. § 6071
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Payroll credit for paid family leave26 U.S.C. § 3132
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Mode or time of collection26 U.S.C. § 6302
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Information returns of tax return preparers26 U.S.C. § 6060
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Withholding of tax on nonresident aliens26 U.S.C. § 1441
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Definitions26 U.S.C. § 3121
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Definitions26 U.S.C. § 3401
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Extension of time for filing returns26 U.S.C. § 6081
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Identifying numbers26 U.S.C. § 6109
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Special rules applicable to certain employment taxes26 U.S.C. § 6205
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Rules and regulations26 U.S.C. § 7805
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Definitions26 U.S.C. § 7701
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Certified professional employer organizations26 U.S.C. § 3511
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Backup withholding26 U.S.C. § 3406
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Receipts for employees26 U.S.C. § 6051