Section 811 (b) (6) and (7) of the Act Article 11. Government employees___ Section 811 (b) (8) of the Act Article 205. Manner and time of payment of employees' tax.. Article 206. Statements of tax deductions to be furnished to employees - - Article 301. Measure of employers' tax-_ Article 302. Rates and computation of employers' tax. Article 303. When employers' tax attaches Section 3176 of the United States Revised Statutes, as Amended by Section 1103 of the Revenue Act of Article 501. Adjustments in general__. Article 502. Adjustment of employees' tax. (1) Prior to filing of return. Section 3228 (a) of United States Revised Statutes, as Amended by Section 1112 of the Revenue Act of 1926 and Section 619 (c) of the Revenue Act of 1928 and Section 1106 of the Revenue Act of 1932 Section 3176 of the United States Revised Statutes, as Amended by Section 1103 of the Revenue Act of 1926 and Section 619 (d) of the Revenue Act of 1928 INTRODUCTORY These regulations relate to the employees' tax and the employers' tax imposed by Title VIII of the Social Security Act, approved August 14, 1935 (Public, No. 271, Seventy-fourth Congress; 49 Stat. 620). Chapter I defines terms that are used in the Act and in these regulations. Chapter II deals with the employees' tax. Chapter III deals with the employers' tax. Chapter IV deals with returns, payment of tax, and records. Chapter V deals with erroneous collection and payment of tax, including the adjustment thereof. Chapter VI contains miscellaneous provisions and deals with jeopardy assessments, interest, and penalties. The applicable provisions of the Act, as well as certain applicable provisions of internal revenue laws of particular importance, will be found in the appropriate places in, and are to be read in connection with, these regulations. For convenient reference, see the Treasury Decision relating to the assignment of account numbers to employees and identification numbers to employers under Title VIII of the Act, printed in the Appendix to these regulations. (VII) |