31.3121 (f)

Statutory provisions; definitions; American vessel and aircraft. 31.3121(f)-1 American vessel and aircraft. 31.3121(g) Statutory provisions; definitions; agricultural labor.

31.3121(g)-1 Agricultural labor. 31.3121(h) Statutory provisions; definitions; American employer.

31.3121 (h)-1 American employer. 31.3121 (1) Statutory provisions; definitions; computation of wages in certain cases. 31.3121(1)-1 Computation to nearest dollar of cash remuneration for domestic service.

31.3121(i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service. 31.3121(1)-3 Computation of remuneration

for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act. 31.3121(j) Statutory

provisions; definitions; covered transportation service. 31.3121(j)-1 Covered transportation service.

31.3121(k) Statutory provisions; definitions; waiver of exemption by religious, charitable, and certain other organizations.

31.3121(k)-1 Waiver of exemption from taxes.

31.3121(k)-2 Waivers of exemption; original effective date changed retroactively.

31.3123 Statutory provisions; deductions as constructive payments.

31.3123-1

Deductions by an employer from remuneration of an employee.

31.3124 Statutory provisions; estimate of

revenue reduction.

31.3125

Statutory provisions; returns

in the case of Governmental employees in Guam, American Samoa, and the District of Columbia.

31.3126 Statutory provisions; short title.

Subpart C-Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) TAX ON EMPLOYEES

31.3201

Statutory provisions; rate of tax. 31.3201-1 Measure of employee tax. 31.3201-2 Rates and computation of employee tax.

31.3202 Statutory provisions; deduction of tax from compensation.

31.3202-1 Collection of, and liability for, employee tax.

TAX ON EMPLOYEE REPRESENTATIVES

31.3211 Statutory provisions; rate of tax. 31.3211-1 Measure of employee representative tax.

31.3211-2 Rates and computation of employee representative tax.

31.3212 Statutory provisions; determination of compensation.

31.3212-1 Determination of compensation. TAX ON EMPLOYERS

31.3221 Statutory provisions; rate of tax. 31.3221-1 Measure of employer tax. 31.3221-2

Rates and computation of employer tax.

GENERAL PROVISIONS

defini

31.3231(a)-1 Who are employers.

tions; employee.

31.3231(b)-1 Who are employees.

31.3231(c) Statutory provisions;

31.3231(b) Statutory provisions;

defini

tions; employee representative. 31.3231(c)-1 Who are employee representa

tives. 31.3231(d) Statutory

provisions; defini

31.3306(a)-1 Who are employers.

31.3306(b) Statutory provisions; tions; wages.

31.3306(b)-1 Wages.

defini

31.3306(b) (1) Statutory provisions; definitions; wages; $3,000 limitation. 31.3306(b) (1)-1 $3,000 limitation.

31.3306(b) (2) Statutory provisions; definitions; wages; payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.

31.3306(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) Statutory provisions; definitions; wages; retirement payments. 31.3306(b) (3)-1 Retirement payments. 31.3306(b) (4) Statutory provisions; definitions; wages; payments on account of sickness or accident disability, or medical or hospitalization expenses.

31.3306(b) (4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.

Sec. 31.3306(b) (5) Statutory provisions; definitions; wages; payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.

31.3306(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) 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 contributions under a State law. 31.3306(b) (7) Statutory provisions; definitions; wages; payments other than in 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

tions; employment.

provisions; defini

services per

31.3306(c)-1 Employment;

formed before 1955. 31.3306(c)-2

Employment; services per

formed after 1954. 31.3306(c)-3 Employment;

ices in general.

excepted serv

31.3306(c) (1) Statutory provisions; definitions; employment; argricultural 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 con

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

Sec.

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.

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 Ünemployment 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(k) Statutory provisions; tions; agricultural labor.

31.3306(k)-1 Agricultural labor.

defini

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. defini31.3306(n) Statutory provisions;

tions; 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.

Sec.

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.

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

31.3401 (a) (4) Statutory provisions; defini

tions; 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; defini

tions; 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

serv

ices 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.

31.3401 (a) (8) (A)-1 Remuneration for services performed outside the United States by citizens of the United States. 31.3401 (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.

for

Sec.

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. 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 annunity plans or bond purchase plans.

31.3401 (a) (12)-1 Payments from or to certain 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 (b)

Statutory provisions; definitions; payroll period.

31.3401 (b)-1 Payroll period.

31.3401 (c) Statutory provisions; defini

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 Withholding exemption certificates.

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 or fiduciary.

31.3402 (g)-1 Supplemental

ments.

wage pay

31.3402 (g)-2 Wages paid for payroll period of more than one year.

31.3402 (g)-3 Wages paid through an agent, fiduciary, or other person on behalf of two or more employers.

31.3402 (h) Statutory provisions; income tax collected at source; withholding on basis of average wages.

31.3503-1 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.

99-156 O-69-2