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 employ ers' 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. to 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 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. ices in general. 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 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; definitions; employment; services in employ of United States Government or instrumentality thereof. 31.3306 (c) (6)-1 Services in of employ 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; defini tions; 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; defini tions; 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. 1962 in 31.3306(c) (10)-3 Services before 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 for eign 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; definitions; 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. 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. 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) Statutory provisions; definitions; wages. 31.3401 (a)-1 Wages. 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 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 mag azines. 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) defini Statutory provisions; tions; 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. 31.3401 (d)-1 Employer. 31.3401 (e) Statutory provisions; definitions; number of withholding exemptions claimed. 31.3401 (e)-1 Number of withholding exemptions claimed. 31.3402 (a) Statutory provisions; income tax collected at source; requirement of withholding. 31.3402 (a)-1 Requirement of withholding. 31.3402 (a)-2 Rate under percentage method of withholding. 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 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 wage pay ments. 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. 11 Sec. 31.6011(a)-3 Returns under Federal Un employment 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. 31.6011(b) Statutory provisions; identifi cation 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. 31.6061 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. 31.6081 (a) Statutory provisions; extension of time for filing returns. 31.6081(a)-1 Extensions of time for filing returns and other documents. 31.6091 Statutory provisions; place for filing returns. 31.6091-1 Place for filing returns. 31.6101 Statutory provisions; period covered by returns or other documents. 31.6101-1 Period covered by returns. 31.6109 Statutory provisions; identifying numbers. 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 deposi taries in connection with taxes under Federal Insurance Contributions Act and income tax withheld. Sec. 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. 31.6402(a)-2 Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-3 Refund of Federal unemployment tax. 31.6404 (a) Statutory provisions; abatements. 31.6404(a)-1 Abatements. special rules applicable to certain employment taxes; adjustment of tax. 31.6413(a)-1 Repayment by employer of tax erroneously collected from employee. 31.6413(a)-2 Adjustment of overpayments. 31.6413(b) Statutory provisions; special rules applicable to certain employment taxes; overpayments of certain employment taxes. 31.6413(b)-1 Overpayments of certain employment taxes. 31.6413(c) Statutory provisions; special rules applicable to certain employment taxes; special refunds. 31.6413(c)-1 Special refunds. 31.6413(d) Statutory provisions; special rules applicable to certain employment taxes; refund or credit of Federal unemployment tax. 31.6414 Statutory provisions; income tax |