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U.S. Code Title 26
Subtitle C
Chapter 25
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Chapter 25: GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
Section 3501: Collection and payment of taxes
Section 3502: Nondeductibility of taxes in computing taxable income
Section 3503: Erroneous payments
Section 3504: Acts to be performed by agents
Section 3505: Liability of third parties paying or providing for wages
Section 3506: Individuals providing companion sitting placement services
[Section 3507: Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403]
Section 3508: Treatment of real estate agents and direct sellers
Section 3509: Determination of employer’s liability for certain employment taxes
Section 3510: Coordination of collection of domestic service employment taxes with collection of income taxes
Section 3511: Certified professional employer organizations
Section 3512: Treatment of certain persons as employers with respect to motion picture projects