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Internal Revenue Code · 26 U.S.C.

Chapter 25. GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. § 3501 Collection and payment of taxes
  2. § 3502 Nondeductibility of taxes in computing taxable income
  3. § 3503 Erroneous payments
  4. § 3504 Acts to be performed by agents
  5. § 3505 Liability of third parties paying or providing for wages
  6. § 3506 Individuals providing companion sitting placement services
  7. § 3507 Repealed
  8. § 3508 Treatment of real estate agents and direct­ sellers
  9. § 3509 Determination of employer’s liability for certain employment taxes
  10. § 3510 Coordination of collection of domestic service employment taxes with collection of income taxes
  11. § 3511 Certified professional employer organizations
  12. § 3512 Treatment of certain persons as employers with respect to motion picture projects