Public Law 119-99 (06/12/2026)
Chapter 25 General Provisions Relating to Employment Taxes
Browse 0 units and 12 sections in Chapter 25 General Provisions Relating to Employment Taxes of Title 26.
Sections in Chapter 25
§ 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Repealed.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