United States Code · Chapter

Chapter 25 — General Provisions Relating To Employment Taxes

26 U.S.C. ch. ch25

• § 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• § 3507 Repealed. Pub. L. 111–226, Title Ii, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403]
• § 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