CHAPTER 25 — General Provisions Relating to Employment Taxes
12 sections.
- § 3501. — Collection and payment of taxes
- § 3502. — Nondeductibility of taxes in computing taxable income
- § 3503. — Erroneous payments
- § 3504. — Acts to be performed by agents
- § 3505. — Liability of third parties paying or providing for wages
- § 3506. — Individuals providing companion sitting placement services
- [§ 3507. — Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403]
- § 3508. — Treatment of real estate agents and direct sellers
- § 3509. — Determination of employer’s liability for certain employment taxes
- § 3510. — Coordination of collection of domestic service employment taxes with collection of income taxes
- § 3511. — Certified professional employer organizations
- § 3512. — Treatment of certain persons as employers with respect to motion picture projects