Notes on general provisions relating to employment taxes : US Code - Notes

Search Notes on general provisions relating to employment taxes : US Code - Notes

Sec.
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. Advance payment of earned income credit.
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.

AMENDMENTS
1994 - Pub. L. 103-387, Sec. 2(b)(2), Oct. 22, 1994, 108 Stat.
4074, added item 3510.
1990 - Pub. L. 101-508, title XI, Sec. 11801(b)(16), Nov. 5,
1990, 104 Stat. 1388-522, struck out item 3510 "Credit for
increased social security employee taxes and railroad retirement
tier 1 employee taxes imposed during 1984".
1983 - Pub. L. 98-67 repealed amendments made by section 307 of
Pub. L. 97-248. See 1982 Amendment note below.
Pub. L. 98-21, title I, Sec. 123(b)(2), Apr. 20, 1983, 97 Stat.
88, added item 3510.
1982 - Pub. L. 97-248, title II, Secs. 269(d), 270(b), Sept. 3,
1982, 96 Stat. 553, 554, added items 3508 and 3509.
Pub. L. 97-248, title III, Secs. 307(b)(5), 308(a), Sept. 3,
1982, 96 Stat. 591, provided that, applicable to payments of
interest, dividends, and patronage dividends paid or credited after
June 30, 1983, the caption of chapter 25 is amended by inserting
"AND COLLECTION OF INCOME TAXES AT SOURCE". Section 102(a), (b) of
Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed
subtitle A (Secs. 301-308) of title III of Pub. L. 97-248 as of the
close of June 30, 1983, and provided that the Internal Revenue Code
of 1954 [now 1986] [this title] shall be applied and administered
(subject to certain exceptions) as if such subtitle A (and the
amendments made by such subtitle A) had not been enacted.
1978 - Pub. L. 95-600, title I, Sec. 105(b)(2), Nov. 6, 1978, 92
Stat. 2776, added item 3507.
1977 - Pub. L. 95-171, Sec. 10(b), Nov. 12, 1977, 91 Stat. 1356,
added item 3506.
1966 - Pub. L. 89-719, title I, Sec. 105(c), Nov. 2, 1966, 80
Stat. 1139, added item 3505.