Part 31—Employment Taxes And Collection Of Income Tax At Source

Authority: 26 U.S.C. 7805.
Section 31.3111–6 also issued under secs. 7001 and 7003, Public Law 116–127, 134 Stat. 178, and sec. 2301, Public Law 116–136, 134 Stat. 281.
Sections 31.3121(a)–1, 31.3121(a)–3, 31.3231(e)–1, 31.3231(e)–3, 31.3306(b)–1, 31.3306(b)–2, 31.3401(a)–1, and 31.3401(a)–4 also issued under 26 U.S.C. 62.
Section 31.3121(b)(7)–2 also issued under 26 U.S.C. 3121(b)(7)(F).
Section 31.3121(b)(19)–1 also issued under 26 U.S.C. 7701(b)(11).
Section 31.3131–1 also issued under 26 U.S.C. 3131(g).
Section 31.3132–1 also issued under 26 U.S.C. 3132(g).
Section 31.3134–1 also issued under 26 U.S.C. 3134(m)(3).
Section 31.3221–5 also issued under secs. 7001 and 7003, Public Law 116–127, 134 Stat. 178, and sec. 2301, Public Law 116–136, 134 Stat. 281.
Section 31.3306(c)(18)–1 also issued under 26 U.S.C. 7701(b)(11).
Section 31.3401(a)(6)–1 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).
Section 31.3402(f)(1)–1 also issued under 26 U.S.C. 3402(m).
Section 31.3402(f)(5)–1 also issued under 26 U.S.C. 3402 (i) and (m).
Section 31.3402(f)(5)–1T also issued under 26 U.S.C. 3402 (i) and (m).
Section 31.3402(n)–1 also issued under 26 U.S.C. 6001, 6011 and 6364.
Section 31.3402(r)–1 also issued under 26 U.S.C. 3402(p) and (r).
Sections 31.3406(a)–1 through 31.3406(i)–1 also issued under 26 U.S.C.3406(i).
Section 31.3406(j)–1 also issued under 26 U.S.C. 3406(i).
Section 31.3511-1 is also issued under 26 U.S.C. 3511(h).
Section 31.6011(a)–3A is also issued under the authority of 26 U.S.C. 6011.
Section 31.6011(a)–4 also issued under 26 U.S.C. 6011.
Section 31.6051–1 also issued under 26 U.S.C. 6051.
Section 31.6051–2 also issued under 26 U.S.C. 6051.
Section 31.6051-3 also issued under 26 U.S.C. 6051.
Sections 31.6053–3 (b)(5), (h) and (j)(9) and 31.6053–4 are also issued under sec. 1072 of Pub. L. 98–369, 98 Stat. 1052; and 26 U.S.C. 6001.
Sections 31.6053–3T and 31.6053–4T are also issued under sec. 1072 of Pub. L. 98–369, 98 Stat. 1052; and 26 U.S.C. 6001.
Section 31.6060–1 also issued under 26 U.S.C. 6060(a).
Section 31.6071(a)–1 also issued under 26 U.S.C.6071.
Section 31.6071(a)–1A is also issued under the authority of 26 U.S.C. 6071.
Section 31.6081–1 also issued under 26 U.S.C. 6081.
Section 31.6109–2 also issued under 26 U.S.C. 6109(a).
Section 31.6205–2 is also issued under 26 U.S.C. 6205(a)(1).
Section 31.6302–1 also issued under 26 U.S.C. 6302(a) and (h).
Section 31.6302–2, 31.6302–3, and 31.6302–4 also issued under 26 U.S.C. 6302(a) and (h).
Section 31.6302(c)–2A also issued under 26 U.S.C. 6157(d) and 6302(a) and (h).
Section 31.6302(c)–3 also issued under 26 U.S.C. 6302(a) and (h).
Section 31.6695–1 also issued under 26 U.S.C. 6695(b).
Source: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.