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- 26 CFR 31.3306(b)(8)-1 · (b)(8)-1 Payments to employees for non-work periods.
- 26 CFR 31.3306(b)(9)-1 · (b)(9)-1 Moving expenses.
- 26 CFR 31.3306(b)(10)-1 · (b)(10)-1 Payments under certain employers' plans after retirement, disability, or death.
- 26 CFR 31.3306(b)(13)-1 · (b)(13)-1 Payments or benefits under a qualified educational assistance program.
- 26 CFR 31.3306(c)-1 · (c)-1 Employment; services performed before 1955.
- 26 CFR 31.3306(c)-2 · (c)-2 Employment; services performed after 1954.
- 26 CFR 31.3306(c)-3 · (c)-3 Employment; excepted services in general.
- 26 CFR 31.3306(c)(1)-1 · (c)(1)-1 Agricultural labor.
- 26 CFR 31.3306(c)(2)-1 · (c)(2)-1 Domestic service.
- 26 CFR 31.3306(c)(3)-1 · (c)(3)-1 Services not in the course of employer's trade or business.
- 26 CFR 31.3306(c)(4)-1 · (c)(4)-1 Services on or in connection with a non-American vessel or aircraft.
- 26 CFR 31.3306(c)(5)-1 · (c)(5)-1 Family employment.
- 26 CFR 31.3306(c)(6)-1 · (c)(6)-1 Services in employ of United States or instrumentality thereof.
- 26 CFR 31.3306(c)(7)-1 · (c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
- 26 CFR 31.3306(c)(8)-1 · (c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
- 26 CFR 31.3306(c)(9)-1 · (c)(9)-1 Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.
- 26 CFR 31.3306(c)(10)-1 · (c)(10)-1 Services in the employ of certain organizations exempt from income tax.
- 26 CFR 31.3306(c)(10)-2 · (c)(10)-2 Services of student in employ of school, college, or university.
- 26 CFR 31.3306(c)(10)-3 · (c)(10)-3 Services before 1962 in employ of certain employees' beneficiary associations.
- 26 CFR 31.3306(c)(11)-1 · (c)(11)-1 Services in employ of foreign government.
- 26 CFR 31.3306(c)(12)-1 · (c)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
- 26 CFR 31.3306(c)(13)-1 · (c)(13)-1 Services of student nurse or hospital intern.
- 26 CFR 31.3306(c)(14)-1 · (c)(14)-1 Services of insurance agent or solicitor.
- 26 CFR 31.3306(c)(15)-1 · (c)(15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
- 26 CFR 31.3306(c)(16)-1 · (c)(16)-1 Services in employ of international organization.
- 26 CFR 31.3306(c)(17)-1 · (c)(17)-1 Fishing services.
- 26 CFR 31.3306(c)(18)-1 · (c)(18)-1 Services of certain nonresident aliens.
- 26 CFR 31.3306(d)-1 · (d)-1 Included and excluded service.
- 26 CFR 31.3306(i)-1 · (i)-1 Who are employees.
- 26 CFR 31.3306(j)-1 · (j)-1 State, United States, and citizen.
- 26 CFR 31.3306(k)-1 · (k)-1 Agricultural labor.
- 26 CFR 31.3306(m)-1 · (m)-1 American vessel and aircraft.
- 26 CFR 31.3306(n)-1 · (n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce.
- 26 CFR 31.3306(p)-1 · (p)-1 Employees of related corporations.
- 26 CFR 31.3306(r)(2)-1 · (r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- 26 CFR 31.3307-1 · -1 Deductions by an employer from remuneration of an employee.
- 26 CFR 31.3308-1 · -1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301.
- 26 CFR 31.3401(a)-1 · (a)-1 Wages.
- 26 CFR 31.3401(a)-1T · (a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary).
- 26 CFR 31.3401(a)-2 · (a)-2 Exclusions from wages.
- 26 CFR 31.3401(a)-3 · (a)-3 Amounts deemed wages under voluntary withholding agreements.
- 26 CFR 31.3401(a)-4 · (a)-4 Reimbursements and other expense allowance amounts.
- 26 CFR 31.3401(a)(1)-1 · (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.
- 26 CFR 31.3401(a)(2)-1 · (a)(2)-1 Agricultural labor.
- 26 CFR 31.3401(a)(3)-1 · (a)(3)-1 Remuneration for domestic service.
- 26 CFR 31.3401(a)(4)-1 · (a)(4)-1 Cash remuneration for service not in the course of employer's trade or business.
- 26 CFR 31.3401(a)(5)-1 · (a)(5)-1 Remuneration for services for foreign government or international organization.
- 26 CFR 31.3401(a)(6)-1 · (a)(6)-1 Remuneration for services of nonresident alien individuals.
- 26 CFR 31.3401(a)(6)-1A · (a)(6)-1A Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.
- 26 CFR 31.3401(a)(7)-1 · (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.
- 26 CFR 31.3401(a)(8)(A)-1 · (a)(8)(A)-1 Remuneration for services performed outside the United States by citizens of the United States.
- 26 CFR 31.3401(a)(8)(B)-1 · (a)(8)(B)-1 Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States.
- 26 CFR 31.3401(a)(8)(C)-1 · (a)(8)(C)-1 Remuneration for services performed in Puerto Rico by citizen of the United States.
- 26 CFR 31.3401(a)(9)-1 · (a)(9)-1 Remuneration for services performed by a minister of a church or a member of a religious order.
- 26 CFR 31.3401(a)(10)-1 · (a)(10)-1 Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.
- 26 CFR 31.3401(a)(11)-1 · (a)(11)-1 Remuneration other than in cash for service not in the course of employer's trade or business.
- 26 CFR 31.3401(a)(12)-1 · (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.
- 26 CFR 31.3401(a)(13)-1 · (a)(13)-1 Remuneration for services performed by Peace Corps volunteers.
- 26 CFR 31.3401(a)(14)-1 · (a)(14)-1 Group-term life insurance.
- 26 CFR 31.3401(a)(15)-1 · (a)(15)-1 Moving expenses.
- 26 CFR 31.3401(a)(16)-1 · (a)(16)-1 Tips.
- 26 CFR 31.3401(a)(17)-1 · (a)(17)-1 Remuneration for services performed on a boat engaged in catching fish.
- 26 CFR 31.3401(a)(18)-1 · (a)(18)-1 Payments or benefits under a qualified educational assistance program.
- 26 CFR 31.3401(a)(19)-1 · (a)(19)-1 Reimbursements under a self-insured medical reimbursement plan.
- 26 CFR 31.3401(b)-1 · (b)-1 Payroll period.
- 26 CFR 31.3401(c)-1 · (c)-1 Employee.
- 26 CFR 31.3401(d)-1 · (d)-1 Employer.
- 26 CFR 31.3401(f)-1 · (f)-1 Tips.
- 26 CFR 31.3402(a)-1 · (a)-1 Requirement of withholding.
- 26 CFR 31.3402(b)-1 · (b)-1 Percentage method of withholding.
- 26 CFR 31.3402(c)-1 · (c)-1 Wage bracket withholding.
- 26 CFR 31.3402(d)-1 · (d)-1 Failure to withhold.
- 26 CFR 31.3402(e)-1 · (e)-1 Included and excluded wages.
- 26 CFR 31.3402(f)(1)-1 · (f)(1)-1 Withholding allowance.
- 26 CFR 31.3402(f)(2)-1 · (f)(2)-1 Furnishing of withholding allowance certificates.
- 26 CFR 31.3402(f)(3)-1 · (f)(3)-1 When withholding allowance certificate takes effect.
- 26 CFR 31.3402(f)(4)-1 · (f)(4)-1 Effective period of a withholding allowance certificate.
- 26 CFR 31.3402(f)(5)-1 · (f)(5)-1 Form and contents of withholding allowance certificates.
- 26 CFR 31.3402(f)(6)-1 · (f)(6)-1 Withholding exemptions for nonresident alien individuals.
- 26 CFR 31.3402(g)-1 · (g)-1 Supplemental wage payments.
- 26 CFR 31.3402(g)-2 · (g)-2 Wages paid for payroll period of more than one year.
- 26 CFR 31.3402(g)-3 · (g)-3 Wages paid through an agent, fiduciary, or other person on behalf of two or more employers.
- 26 CFR 31.3402(h)(1)-1 · (h)(1)-1 Withholding on basis of average wages.
- 26 CFR 31.3402(h)(2)-1 · (h)(2)-1 Withholding on basis of annualized wages.
- 26 CFR 31.3402(h)(3)-1 · (h)(3)-1 Withholding on basis of cumulative wages.
- 26 CFR 31.3402(h)(4)-1 · (h)(4)-1 Other methods.
- 26 CFR 31.3402(i)-1 · (i)-1 Increases in withholding.
- 26 CFR 31.3402(j)-1 · (j)-1 Remuneration other than in cash for service performed by retail commission salesman.
- 26 CFR 31.3402(k)-1 · (k)-1 Special rule for tips.
- 26 CFR 31.3402(l)-1 · (l)-1 Determination and disclosure of marital or filing status.
- 26 CFR 31.3402(m)-1 · (m)-1 Additional withholding allowance.
- 26 CFR 31.3402(n)-1 · (n)-1 Employees incurring no income tax liability.
- 26 CFR 31.3402(o)-1 · (o)-1 Extension of withholding to supplemental unemployment compensation benefits.
- 26 CFR 31.3402(o)-2 · (o)-2 Extension of withholding to annuity payments if requested by payee.
- 26 CFR 31.3402(o)-3 · (o)-3 Extension of withholding to sick pay.
- 26 CFR 31.3402(p)-1 · (p)-1 Voluntary withholding agreements.
- 26 CFR 31.3402(q)-1 · (q)-1 Extension of withholding to certain gambling winnings.
- 26 CFR 31.3402(r)-1 · (r)-1 Withholding on distributions of Indian gaming profits to tribal members.
- 26 CFR 31.3403-1 · -1 Liability for tax.
- 26 CFR 31.3404-1 · -1 Return and payment by governmental employer.