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§31.3301-3 Rate and computation of tax.
§31.3301-4 When wages are paid.
§31.3302(a)-1 Credit against tax for contributions paid.
§31.3302(a)-2 Refund of State contributions.
§31.3302(a)-3 Proof of credit under section 3302(a).
§31.3302(b)-1 Additional credit against tax.
§31.3302(b)-2 Proof of additional credit under section 3302(b).
§31.3302(c)-1 Limit on total credits.
§31.3302(d)-1 Definitions and special rules relating to limit on total credits.
§31.3302(e)-1 Successor employer.
§31.3306(a)-1 Who are employers.
§31.3306(b)-2 Reimbursement and other expense allowance amounts.
§31.3306(b)(1)-1 $3,000 limitation.
§31.3306(b)(3)-1 Retirement payments.
§31.3306(b)(8)-1 Payments to employees for non-work periods.
§31.3306(b)(9)-1 Moving expenses.
§31.3306(b)(10)-1 Payments under certain employers' plans after retirement, disability, or death.
§31.3306(b)(13)-1 Payments or benefits under a qualified educational assistance program.
§31.3306(c)-1 Employment; services performed before 1955.
§31.3306(c)-2 Employment; services performed after 1954.
§31.3306(c)-3 Employment; excepted services in general.
§31.3306(c)(1)-1 Agricultural labor.
§31.3306(c)(2)-1 Domestic service.
§31.3306(c)(3)-1 Services not in the course of employer's trade or business.
§31.3306(c)(4)-1 Services on or in connection with a non-American vessel or aircraft.
§31.3306(c)(5)-1 Family employment.
§31.3306(c)(6)-1 Services in employ of United States or instrumentality thereof.
§31.3306(c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
§31.3306(c)(10)-1 Services in the employ of certain organizations exempt from income tax.
§31.3306(c)(10)-2 Services of student in employ of school, college, or university.
§31.3306(c)(10)-3 Services before 1962 in employ of certain employees' beneficiary associations.
§31.3306(c)(11)-1 Services in employ of foreign government.
§31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
§31.3306(c)(13)-1 Services of student nurse or hospital intern.
§31.3306(c)(14)-1 Services of insurance agent or solicitor.
§31.3306(c)(15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
§31.3306(c)(16)-1 Services in employ of international organization.
§31.3306(c)(17)-1 Fishing services.
§31.3306(c)(18)-1 Services of certain nonresident aliens.
§31.3306(d)-1 Included and excluded service.
§31.3306(i)-1 Who are employees.
§31.3306(j)-1 State, United States, and citizen.
§31.3306(k)-1 Agricultural labor.
§31.3306(m)-1 American vessel and aircraft.
§31.3306(p)-1 Employees of related corporations.
§31.3307-1 Deductions by an employer from remuneration of an employee.