Source: http://www4.law.cornell.edu/cfr/text/26/31/subpart-E
Timestamp: 2013-12-11 12:03:05
Document Index: 149670766

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26 CFR 31, Subpart E - Collection of Income Tax at Source | Title 26 - Internal Revenue | Code of Federal Regulations | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter C › Part 31 › Subpart E	prev | next
26 CFR 31, Subpart E - Collection of Income Tax at Source
§ 31.3401(a)(1)-1 — Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.
§ 31.3401(a)(2)-1 — Agricultural labor.
§ 31.3401(a)(3)-1 — Remuneration for domestic service.
§ 31.3401(a)(4)-1 — Cash remuneration for service not in the course of employer's trade or business.
§ 31.3401(a)(5)-1 — Remuneration for services for foreign government or international organization.
§ 31.3401(a)(6)-1 — Remuneration for services of nonresident alien individuals.
§ 31.3401(a)(6)-1A — Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.
§ 31.3401(a)(7)-1 — Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals.
§ 31.3401(a)(8)(A)-1 — Remuneration for services performed outside the United States by citizens of the United States.
§ 31.3401(a)(8)(B)-1 — Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States.
§ 31.3401(a)(8)(C)-1 — Remuneration for services performed in Puerto Rico by citizen of the United States.
§ 31.3401(a)(9)-1 — Remuneration for services performed by a minister of a church or a member of a religious order.
§ 31.3401(a)(10)-1 — Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.
§ 31.3401(a)(11)-1 — Remuneration other than in cash for service not in the course of employer's trade or business.
§ 31.3401(a)(12)-1 — Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans.
§ 31.3401(a)(13)-1 — Remuneration for services performed by Peace Corps volunteers.
§ 31.3401(a)(14)-1 — Group-term life insurance.
§ 31.3401(a)(15)-1 — Moving expenses.
§ 31.3401(a)(16)-1 — Tips.
§ 31.3401(a)(17)-1 — Remuneration for services performed on a boat engaged in catching fish.
§ 31.3401(a)(18)-1 — Payments or benefits under a qualified educational assistance program.
§ 31.3401(a)(19)-1 — Reimbursements under a self-insured medical reimbursement plan.
§ 31.3401(a)-1 — Wages.
§ 31.3401(a)-1T — Question and answer relating to the definition of wages in section 3401(a) (Temporary).
§ 31.3401(a)-2 — Exclusions from wages.
§ 31.3401(a)-3 — Amounts deemed wages under voluntary withholding agreements.
§ 31.3401(a)-4 — Reimbursements and other expense allowance amounts.
§ 31.3401(b)-1 — Payroll period.
§ 31.3401(c)-1 — Employee.
§ 31.3401(d)-1 — Employer.
§ 31.3401(e)-1 — Number of withholding exemptions claimed.
§ 31.3401(f)-1 — Tips.
§ 31.3402(a)-1 — Requirement of withholding.
§ 31.3402(b)-1 — Percentage method of withholding.
§ 31.3402(c)-1 — Wage bracket withholding.
§ 31.3402(d)-1 — Failure to withhold.
§ 31.3402(e)-1 — Included and excluded wages.
§ 31.3402(f)(1)-1 — Withholding exemptions.
§ 31.3402(f)(2)-1 — Withholding exemption certificates.
§ 31.3402(f)(3)-1 — When withholding exemption certificate takes effect.
§ 31.3402(f)(4)-1 — Period during which withholding exemption certificate remains in effect.
§ 31.3402(f)(4)-2 — Effective period of withholding exemption certificate.
§ 31.3402(f)(5)-1 — Form and contents of withholding exemption certificates.
§ 31.3402(f)(6)-1 — Withholding exemptions for nonresident alien individuals.
§ 31.3402(g)-1 — Supplemental wage payments.
§ 31.3402(g)-2 — Wages paid for payroll period of more than one year.
§ 31.3402(g)-3 — Wages paid through an agent, fiduciary, or other person on behalf of two or more employers.
§ 31.3402(h)(1)-1 — Withholding on basis of average wages.
§ 31.3402(h)(2)-1 — Withholding on basis of annualized wages.
§ 31.3402(h)(3)-1 — Withholding on basis of cumulative wages.
§ 31.3402(h)(4)-1 — Other methods.
§ 31.3402(i)-1 — Additional withholding.
§ 31.3402(i)-2 — Increases or decreases in withholding.
§ 31.3402(j)-1 — Remuneration other than in cash for service performed by retail commission salesman.
§ 31.3402(k)-1 — Special rule for tips.
§ 31.3402(l)-1 — Determination and disclosure of marital status.
§ 31.3402(m)-1 — Withholding allowances.
§ 31.3402(n)-1 — Employees incurring no income tax liability.
§ 31.3402(o)-1 — Extension of withholding to supplemental unemployment compensation benefits.
§ 31.3402(o)-2 — Extension of withholding to annuity payments if requested by payee.
§ 31.3402(o)-3 — Extension of withholding to sick pay.
§ 31.3402(p)-1 — Voluntary withholding agreements.
§ 31.3402(q)-1 — Extension of withholding to certain gambling winnings.
§ 31.3402(r)-1 — Withholding on distributions of Indian gaming profits to tribal members.
§ 31.3403-1 — Liability for tax.
§ 31.3404-1 — Return and payment by governmental employer.
§ 31.3405(c)-1 — Withholding on eligible rollover distributions; questions and answers.
§ 31.3406(a)-1 — Backup withholding requirement on reportable payments.
§ 31.3406(a)-2 — Definition of payors obligated to backup withhold.
§ 31.3406(a)-3 — Scope and extent of accounts subject to backup withholding.
§ 31.3406(a)-4 — Time when payments are considered to be paid and subject to backup withholding.
§ 31.3406(b)(2)-1 — Reportable interest payment.
§ 31.3406(b)(2)-2 — Original issue discount.
§ 31.3406(b)(2)-3 — Window transactions.
§ 31.3406(b)(2)-4 — Reportable dividend payment.
§ 31.3406(b)(2)-5 — Reportable patronage dividend payment.
§ 31.3406(b)(3)-1 — Reportable payments of rents, commissions, nonemployee compensation, etc.
§ 31.3406(b)(3)-2 — Reportable barter exchanges and gross proceeds of sales of securities or commodities by brokers.
§ 31.3406(b)(3)-3 — Reportable payments by certain fishing boat operators.
§ 31.3406(b)(3)-4 — Reportable payments of royalties.
§ 31.3406(b)(3)-5 — Reportable payments of payment card and third party network transactions.
§ 31.3406(b)(4)-1 — Exemption for certain minimal payments.
§ 31.3406(c)-1 — Notified payee underreporting of reportable interest or dividend payments.
§ 31.3406(d)-1 — Manner required for furnishing a taxpayer identification number.
§ 31.3406(d)-2 — Payee certification failure.
§ 31.3406(d)-3 — Special 30-day rules for certain reportable payments.
§ 31.3406(d)-4 — Special rules for readily tradable instruments acquired through a broker.
§ 31.3406(d)-5 — Backup withholding when the Service or a broker notifies the payor to withhold because the payee's taxpayer identification number is incorrect.
§ 31.3406(e)-1 — Period during which backup withholding is required.
§ 31.3406(f)-1 — Confidentiality of information.
§ 31.3406(g)-1 — Exception for payments to certain payees and certain other payments.
§ 31.3406(g)-2 — Exception for reportable payment for which withholding is otherwise required.
§ 31.3406(g)-3 — Exemption while payee is waiting for a taxpayer identification number.
§ 31.3406(h)-1 — Definitions.
§ 31.3406(h)-2 — Special rules.
§ 31.3406(h)-3 — Certificates.
§ 31.3406(i)-1 — Effective date.
§ 31.3406(j)-1 — Taxpayer Identification Number (TIN) matching program.
§ 31.3406-0 — Outline of the backup withholding regulations.