US Code - Chapter 25: General provisions relating to employment taxes

Section 3501 Collection and payment of taxes
Section 3502 Nondeductibility of taxes in computing taxable income
Section 3503 Erroneous payments
Section 3504 Acts to be performed by agents
Section 3505 Liability of third parties paying or providing for wages
Section 3506 Individuals providing companion sitting placement services
Section 3507 Advance payment of earned income credit
Section 3508 Treatment of real estate agents and direct sellers
Section 3509 Determination of employer's liability for certain employment taxes
Section 3510 Coordination of collection of domestic service employment taxes with collection of income taxes

Collection of income tax at source on wages

Employment taxes