Code of Federal Regulations · Section

§ 31.6157-1 — -1 Cross Reference

26 C.F.R. § 31.6157-1

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For provisions relating to the time and manner of depositing the tax imposed by section 3301, see the provisions of § 31.6302(c)-3. For provisions relating to the time and manner of depositing the railroad unemployment repayment tax imposed by section 3321(a), see § 31.6302(c)-2A.

26 C.F.R. § 31.6151-1 26 C.F.R. § 31.6161(a)(1)-1

Authorizing Statute

Notice or regulations requiring records, statements, and special returns
26 U.S.C. § 6001
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Adjusted gross income defined
26 U.S.C. § 62
Credit for paid sick leave
26 U.S.C. § 3131
General requirement of return, statement, or list
26 U.S.C. § 6011
Employee retention credit for employers subject to closure due to COVID–19
26 U.S.C. § 3134
Income tax collected at source
26 U.S.C. § 3402
Payment of Federal unemployment tax on quarterly or other time period basis
26 U.S.C. § 6157
Special rules for pensions, annuities, and certain other deferred income
26 U.S.C. § 3405
Time for filing returns and other documents
26 U.S.C. § 6071
Payroll credit for paid family leave
26 U.S.C. § 3132
Mode or time of collection
26 U.S.C. § 6302
Information returns of tax return preparers
26 U.S.C. § 6060
Withholding of tax on nonresident aliens
26 U.S.C. § 1441
Definitions
26 U.S.C. § 3121
Definitions
26 U.S.C. § 3401
Extension of time for filing returns
26 U.S.C. § 6081
Identifying numbers
26 U.S.C. § 6109
Special rules applicable to certain employment taxes
26 U.S.C. § 6205
Rules and regulations
26 U.S.C. § 7805
Definitions
26 U.S.C. § 7701
Certified professional employer organizations
26 U.S.C. § 3511
Backup withholding
26 U.S.C. § 3406
Receipts for employees
26 U.S.C. § 6051