Internal Revenue Code · 26 U.S.C.
§ 3504. Acts to be performed by agents
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 3504
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- September 2, 1958 by Pub. L. 85–866
- Last amended
- October 4, 1976 by Pub. L. 94–455
- Amendments
- 1 dated changes in the source credit
- Length
- 164 words · about 1 min to read
- Cross-references
- cites 0; cited by 2 Code sections and 4 other regulations
- Regulations
- 2 issued under this section
In case a fiduciary, agent, or other person has the control, receipt, custody, or disposal of, or pays the wages of an employee or group of employees, employed by one or more employers, the Secretary, under regulations prescribed by him, is authorized to designate such fiduciary, agent, or other person to perform such acts as are required of employers under this title and as the Secretary may specify. Except as may be otherwise prescribed by the Secretary, all provisions of law (including penalties) applicable in respect of an employer shall be applicable to a fiduciary, agent, or other person so designated but, except as so provided, the employer for whom such fiduciary, agent, or other person acts shall remain subject to the provisions of law (including penalties) applicable in respect of employers.
(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 85–866, title I, § 71, Sept. 2, 1958, 72 Stat. 1660; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 3504
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 2 Code sections
- § 3134(m)(2) Employee retention credit for employers subject to closure due to COVID–19
- § 6432(g)(5) Continuation coverage premium assistance
Cited in 4 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 94–455
- Enacted by Pub. L. 85–866
Where it sits in the Code
Nearby sections
- § 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
- § 3508 Treatment of real estate agents and direct sellers
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in three places.
1958—Pub. L. 85–866 substituted “title” for “subtitle” in first sentence.
Statutory Notes and Related Subsidiaries
Effective Date of 1958 Amendment
Pub. L. 85–866, title I, § 71, Sept. 2, 1958, 72 Stat. 1660, provided that the amendment made by that section is effective with respect to remuneration paid after Dec. 31, 1954.