Chapter 25 – General Provisions Relating To Employment Taxes

General Provisions Relating To Employment Taxes

Pathway

Title 26 > Subtitle C > Chapter 25

Details

• Reference: Chapter 25
• Legend: General Provisions Relating To Employment Taxes
• USCode Year: 2013

Provision Content

Amendments

2010—Pub. L. 111–226, title II, §219(b)(3), Aug. 10, 2010, 124 Stat. 2403, struck out item 3507 Advance payment of earned income credit.

1994—Pub. L. 103–387, §2(b)(2), Oct. 22, 1994, 108 Stat. 4074, added item 3510.

1990—Pub. L. 101–508, title XI, §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 L. 98–67 repealed amendments made by section 307 of Pub.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, §123(b)(2), Apr. 20, 1983, 97 Stat. 88, added item 3510.

1982—Pub. L. 97–248, title II, §§269(d), 270(b), Sept. 3, 1982, 96 Stat. 553, 554, added items 3508 and 3509.

Pub. L. 97–248, title III, §§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 L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub.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, §105(b)(2), Nov. 6, 1978, 92 Stat. 2776, added item 3507.

1977—Pub. L. 95–171, §10(b), Nov. 12, 1977, 91 Stat. 1356, added item 3506.

1966—Pub. L. 89–719, title I, §105(c), Nov. 2, 1966, 80 Stat. 1139, added item 3505.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-3304 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-3304, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

26-U.S.C.-3303 in the Legal Encyclopedia: Employment Taxes

In this entry about 26-U.S.C.-3303, find legal reference material, bibliographies and premiere content related to employment taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment taxes-specific issues, written by authorities in the field.

26-U.S.C.-3403 in the Legal Encyclopedia: Employment

In this entry about 26-U.S.C.-3403, find legal reference material, bibliographies and premiere content related to employment in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle C/Chapter 25/Section 3501 – Collection and Payment of Taxes
• Title 26/Subtitle C/Chapter 25/Section 3502 – Nondeductibility of Taxes In Computing Taxable Income
• Title 26/Subtitle C/Chapter 25/Section 3503 – Erroneous Payments
• Title 26/Subtitle C/Chapter 25/Section 3504 – Acts to Be Performed By Agents
• Title 26/Subtitle C/Chapter 25/Section 3505 – Liability of Third Parties Paying Or Providing For Wages
• Title 26/Subtitle C/Chapter 25/Section 3506 – Individuals Providing Companion Sitting Placement Services
• Title 26/Subtitle C/Chapter 25/Section 3507 – [Repealed. Pub. L. 111-226, Title II, §219(A)(1), Aug. 10, 2010, 124 Stat. 2403]
• Title 26/Subtitle C/Chapter 25/Section 3508 – Treatment of Real Estate Agents and Direct Sellers
• Title 26/Subtitle C/Chapter 25/Section 3510 – Coordination of Collection of Domestic Service Employment Taxes With Collection of Income Taxes