Sec.

31.3306(b) (6) Statutory provisions; definitions; wages; payment by employer of employee tax under section 3101 or employee contributions under a State law. 31.3306(b) (6)-1 Payment by an employer of employee tax under section 3101 or employee contribution under a State law. 31.3306(b) (7) Statutory provisions; definitions; wages; payments other than a cash for service not in the course of the employer's trade or business.

31.3306(b) (7)-1 Payments other than in cash for service not in the course of employer's trade or business. 31.3306(b) (8)

Statutory provisions; definitions; wages; payments to employees for non-work periods.

31.3306(b) (8)-1 Payments to employees for non-work periods.

31.3306 (c)

Statutory provisions; definitions;

31.3306 (c)-2 Employment; services performed after 1954.

31.3306(c)-3 Employment; excepted services in general.

31.3306(c)-1 Statutory provisions; definitions; employment; agricultural labor. 31.3306 (c) (1)-1 Agricultural labor. 31.3306(c) (2) Statutory provisions; definitions; employment; domestic service. 31.3306 (c) (2)-1 Domestic service. 31,3306 (c) (3) Statutory provisions; definitions; employment; services not in the course of the employer's trade or business. 31.3306 (c) (3)-1 Services not in the course of employer's trade or business. 31.3306 (c) (4) Statutory provisions; defini

tions; employment; services on or in connection with a non-American vessel or aircraft.

31.3306 (c) (4)-1 Services on or in connection with a non-American vessel or aircraft.

31.3306(c) (5) Statutory provisions; definitions; employment; family employment. 31.3306 (c) (5)-1 Family employment. 31.3306 (c) (6) Statutory provisions; defini

tions; employment; services in employ of United States Government or instrumentality thereof.

31.3306 (c) (6)-1 Services in employ of United States or instrumentality thereof. 31.3306 (c) (7) Statutory provisions; defini

tions; employment; services in employ of States or their political subdivisions or instrumentalities.

31.3306 (c) (7)-1 Services in employ of States or their political subdivisions or instrumentalities.

31.3306 (c) (8) Statutory provisions; definitions; employment; services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.

Sec.

31.3306 (c) (8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income

tax.

31.3306 (c) (9) Statutory provisions; definitions; employment; services performed by an employee or employee representative as defined in section 1 of the Railroad Unemployment Insurance Act.

31.3306 (c) (9)-1 Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.

31.3306 (c) (10) Statutory provisions; definitions; employment; services in the employ of certain organizations exempt from income tax, performed in calendar quarter for remuneration less than $50; services performed in the employ of a school, college, or university by certain students. 31.3306 (c) (10)-1 Services in the employ of certain organizations exempt from income tax.

31.3306 (c) 10)-2 Services of student in employ of school, college, or university. 31.3306 (c) (10)-3 Services before 1962 in employ of certain employees' beneficiary associations.

31.3306 (c) (11) Statutory provisions; definitions; employment; services in employ of foreign government.

31.3306 (c) (11)-1 Services in employ of foreign government.

31.3306 (c) (12) Statutory provisions; definitions; employment; services in employ of wholly owned instrumentality of foreign government.

31.3306 (c) (12)-1 Services in employ of wholly owned instrumentality of foreign government.

31.3306 (c) (13) Statutory provisions; definitions; employment; services of student nurse or hospital intern.

31.3306 (c) (13)-1 Services of student nurse or hospital intern.

31.3306 (c) (14) Statutory provisions; definitions; employment; services of insurance agent or solicitor.

31.3306 (c) (14)-1 Services of insurance agent or solicitor.

31.3306 (c) (15) Statutory provisions; defini

tions; employment; services in delivery or distribution of newspapers, shopping news, or magazines.

31.3306 (c) (15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.

31.3306(c) (16) Statutory provisions; definitions; employment; services in employ of international organization.

31.3306 (c) (16)-1 Services in employ of international organization.

31.3306 (c) (17) Statutory provisions; definitions; employment; fishing services. 31.3306 (c) (17)–1 Fishing services. 31.3306 (c) (18) Statutory provisions; definitions; employment; services of certain nonresident aliens.

31.3306 (k) Statutory provisions; definitions; agricultural labor.

31.3306(k)-1 Agricultural labor.

31.3306 (1) Statutory provisions; definitions; certain employees of Bonneville Power Administrator.

31.3306 (m) Statutory provisions; definitions; American vessel and aircraft.

31.3306 (m)-1 American vessel and aircraft. 31.3306 (n) Statutory provisions; definitions; vessels operated by general agents of United States.

31.3306 (n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce. 31.3307 Statutory provisions; deductions as constructive payments.

31.3307-1 Deductions by an employer from remuneration of an employee.

31.3308 Statutory provisions; instrumentalities of the United States.

31.3308-1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301.

31.3309 Statutory provisions; short title. Subpart E-Collection of Income Tax at Source on Wages (Chapter 24, Internal Revenue Code of 1954)

31.3401 (a)-2 Exclusions from wages. 31.3401 (a) (1) Statutory provisions; definitions; wages; certain remuneration of members of the Armed Forces. 31.3401 (a) (1)-1 Remuneration of members

of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service. 31.3401 (a) (2) Statutory provisions; definitions; wages; remuneration paid for agricultural labor.

31.3401 (a) (2)-1 Agricultural labor. 31.3401 (a) (3) Statutory provisions; definitions; wages; remuneration paid for domestic service.

Sec.

31.3401 (a) (3)-1 Remuneration for domestic service.

31.3401 (a) (4) Statutory provisions; definitions; wages; cash remuneration for service not in the course of employer's trade or business.

31.3401 (a) (4)-1 Cash remuneration for service not in the course of employer's trade or business.

31.3401 (a) (5) Statutory provisions; definitions; wages; remuneration for services for foreign government or international organization.

31.3401 (a) (5)-1 Remuneration for services for foreign government or international organization.

31.3401 (a) (6) Statutory provisions; definitions; wages; remuneration for services of certain nonresident alien individuals. 31.3401 (a) (6)-1 Remuneration for services of nonresident alien individuals paid after December 31, 1966. 31.3401 (a) (6) A Statutory provisions; definitions; wages; remuneration for services of certain nonresident alien individuals. 31.3401 (a) (6)-1A Remuneration for services of certain nonresident alien individuals paid before January 1, 1967. 31.3401 (a) (7) Statutory provisions; definitions; wages; remuneration for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals.

31.3401 (a) (7)-1 Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals.

31.3401 (a) (8) (A) Statutory provisions; definitions; wages; remuneration paid for services performed by citizens outside the United States.

for

31.3401 (a) (8) (A)-1 Remuneration for services performed outside the United States by citizens of the United States. 31.8401 (a) (8) (B) Statutory provisions; definitions; wages; remuneration services performed in possession of the United States (other than Puerto Rico) by citizen of the United States. 31.3401 (a) (8) (B)-1 Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States. 31.3401 (a) (8) (C) Statutory provisions; definitions; wages; remuneration for services performed in Puerto Rico by citizen of the United States. 31.3401 (a) (8) (C)-1 Remuneration

for

services performed in Puerto Rico by citizen of the United States. 31.3401 (a) (9) Statutory provisions; definitions; wages; remuneration for services performed by a minister of a church or

a member of a religious order.

Sec.

31.3401 (a) (9)-1 Remuneration for services performed by a minister of a church or a member of a religious order. 31.3401 (a) (10) Statutory provisions; definitions; wages; remuneration for services in the delivery or distribution of newspapers shopping news, or magazines. 31.3401 (a) (10)-1 Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines. 31.3401 (a) (11) Statutory provisions; definitions; wages; remuneration other than in cash for services not in the course of employer's trade or business.

31.3401 (a) (11)-1 Remuneration

other

than in cash for service not in the course of employer's trade or business. 31.3401 (a) (12) Statutory provisions; definitions; wages; payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. 31.3401 (a) (12)-1 Payments from or to cer

tain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. 31.3401 (a) (13) Statutory provisions; definitions; wages; remuneration for services performed by the Peace Corps volunteers. 31.3401 (a) (13)-1 Remuneration for services performed by Peace Corps volunteers.

31.3401 (a) (14) Statutory provisions; definitions; wages; group-term life insur

ance.

31.3401 (a) (14)-1 Group-term life insurance. [Reserved]

31.3401 (a) (15) Statutory provisions; definitions; wages; moving expenses.

31.3401 (a) (15)-1 Moving expenses. [Reserved]

31.3401 (a) (16) Statutory provisions; definitions; wages; tips.

31.3401 (a) (16)-1 Tips.

31.3401 (b) Statutory provisions; definitions; payroll period.

31.3401 (b)-1 Payroll period.

31.3401 (c) Statutory provisions; definitions; employee.

31.3401 (c)-1 Employee.

31.3401 (d) Statutory provisions; definitions; employer.

Sec.

31.3402 (b) Statutory provisions; income tax collected at source; percentage method of withholding.

31.3402 (b)-1 Percentage method of withholding.

31.3402 (c) Statutory provisions; income tax collected at source; wage bracket withholding.

31.3402(c)-1 Wage bracket withholding. 31.3402 (c)-2 Wages paid before March 5, 1964.

31.3402 (d) Statutory provisions; income tax collected at source; tax paid by recipient. 31.3402 (d)-1 Failure to withhold. 31.3402 (e) Statutory provisions; income tax collected at source; included and excluded wages.

31.3402 (e)-1 Included and excluded wages. 31.3402 (f) (1) Statutory provisions; income tax collected at source; withholding exemptions.

31.3402 (f) (1)-1 Withholding exemptions. 31.3402 (f) (2) Statutory provisions; income tax collected at source; withholding exemptions; exemption certificates. 31.3402 (f) (2)−1

certificates.

Withholding exemption

31.3402 (f) (3) Statutory provisions; income tax collected at source; withholding exemptions; when exemption certificate takes effect.

31.3402 (f) (3)-1 When withholding exemption certificate takes effect.

31.3402 (f) (4) Statutory provisions; income tax collected at source; withholding exemptions; period during which exemption certificate remains in effect. 31.3402 (f) (4)-1 Period during which withholding exemption certificate remains in effect.

31.3402 (f) (5) Statutory provisions; income tax collected at source; withholding exemptions; form and contents of exemption certificate.

31.3402 (f) (5)-1 Form and contents of withholding exemption certificate.

31.3402 (f) (6) Statutory provisions; income tax collected at source; withholding exemptions; certain nonresident aliens. 31.3402 (f) (6) -1 Withholding exemption for nonresident alien individuals.

31.3402 (g) Statutory provisions; income tax collected at source; overlapping pay periods, and payment by agent of fiduci

Sec. 31.3402 (1)-1 Additional withholding. 31.3402 (j) Statutory provisions; income tax collected at source; noncash remuneration to retail commission salesman. 31.3402 (j)-1 Remuneration other than in cash for service performed by retail commission salesman.

31.3402 (k) Statutory provisions; income tax collected at source; tips. 31.3402 (k)-1 Special rule for tips.

31.3403 Statutory provisions; liability for tax.

31.3403-1 Liability for tax.

31.3404 Statutory provisions; return and payment by governmental employer.

Subpart F-General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)

31.3501 Statutory provisions; collection and payment of taxes.

31.3502 Statutory provisions; nondeductibility of taxes in computing taxable in

come.

31.3502-1 Nondeductibility of taxes in computing taxable income.

31.3503 Statutory provisions; erroneous pay

31.

ments.

3503-1 Tax under chapter 21 or 22 paid under wrong chapter.

31.3504 Statutory provisions; acts to be performed by agents.

31.3504-1 Acts to be performed by agents. Subpart G-Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

31.6001 Statutory provisions; notice or regulations requiring records, statements, and special returns. 31.6001-1 Records in general 31.6001-2 Additional records under Federal Insurance Contributions Act. 31.6001-3 Additional records under Railroad Retirement Tax Act.

31.6001-4 Additional records under Federal Unemployment Tax Act.

31.6001-5 Additional records in connection

with collection of income tax at source on wages.

31.6001-6 Notice by district director requiring returns, statements, or the keeping of records.

31.6011(a) Statutory provisions; general requirement of return, statement, or list; general rule.

31.6011(a)-1 Returns under Federal Insurance Contributions Act.

31.6011(a)-2 Returns under Railroad Retirement Tax Act.

31.6011(a)-3 Returns under Federal Unemployment Tax Act.

31.6011(a)-4 Returns of income tax withheld from wages.

31.6011(a)-5 Monthly returns.

31.6011(a)-6 Final Returns.

31.6011(a)-7 Execution of returns.

Sec. 31.6011(b)

Statutory provisions; identification of taxpayer.

31.6011(b)-1 Employers' identification numbers.

31.6011(b)-2 Employees' account numbers. 31.6051 Statutory provisions; receipts for employees.

31.6051-1 Statements for employees.

31.6053 Statutory provisions; reporting of tips.

31.6053-1 Report of tips by employee to employer.

31.6053-2 Employer statement of uncollected employee tax.

31.6061 Statutory provisions; signing of returns and other documents. 31.6061-1 Signing of returns. 31.6065(a) Statutory provisions; verification of returns.

31.6065(a)-1 Verification of returns or other documents.

31.6071 (a) Statutory provisions; time for filing returns and other documents. 31.6071(a)-1 Time for filing returns and other documents.

31.6109-1 Supplying of identifying numbers.

31.6151 Statutory provisions; time and place for paying tax shown on returns. 31.6151-1 Time for paying tax. 31.6161(a) (1) Statutory provisions; extension of time for paying tax. 31.6161 (a) (1)-1 Extensions of time for paying tax.

31.6205 Statutory provisions; special rules applicable to certain employment taxes. 31.6205-1 Adjustments of underpayments. 31.6302(b) Statutory provisions; mode or

time of collection; discretionary method. 31.6302(b)-1 Method of collection. 31.6302 (c) Statutory provisions; mode or time of collection; use of Government depositaries.

31.6302(c)-1 Use of Government depositaries in connection with taxes under Federal Insurance Contributions Act and income tax withheld.

31.6302(c)-2 Use of Government depositaries in connection with employee and employer taxes under Railroad Retirement Tax Act.

31.6302(c)-3 Cross references.

31.6402(a) Statutory provisions; authority to make credits or refunds. 31.6402(a)-1 Credits or refunds.

eral Insurance Contributions Act, the Railroad Retirement Tax Act, and the Federal Unemployment Tax Act are references to chapters 21, 22, and 23, respectively, of the Code. References to sections of law are references to sections of the Internal Revenue Code unless otherwise indicated.

(b) Division of regulations. The regulations in this part are divided into 7 subparts. Subpart A contains provisions relating to general definitions and use of terms, the division and scope of the regulations in this part, and the extent to which the regulations in this part supersede prior regulations relating to employment taxes. Subpart B relates to the taxes under the Federal Insurance Contributions Act. Subpart C relates to the taxes under the Railroad Retirement Tax Act. Subpart D relates to the tax under the Federal Unemployment Tax Act. Subpart E relates to the collection of income tax at source on wages under chapter 24 of the Code. Subpart F relates to the provisions of chapter 25 of the Code which are applicable in respect of the taxes imposed by chapters 21 to 24, inclusive, of the Code. Subpart G relates to selected provisions of subtitle F of the Code, relating to procedure and administration, which have special application in respect of the taxes imposed by subtitle C of the Code. Inasmuch as these regulations constitute Part 31 of Title 26 of the Code of Federal Regulations, each section of the regulations is preceded by a section symbol and 31 followed by a decimal point (§ 31.). Sections of law or references thereto are preceded by "Sec." or the word "section". § 31.0-2 General definitions and use of

terms.

(a) In general. As used in the regulations in this part, unless otherwise expressly indicated

(1) The terms defined in the provisions of law contained in the regulations in this part shall have the meanings so assigned to them.

(2) The Internal Revenue Code of 1954 means the act approved August 16, 1954 (26 U.S.C.), entitled "An act to revise the internal revenue laws of the United States", as amended.

(3) The Internal Revenue Code of 1939 means the act approved February 10, 1939 (53 Stat., Part 1), as amended.