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 |