Chapter 25 General Provisions Relating to Employment Taxes

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• § 3507 Repealed.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