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United States Code

Chapter 25

General Provisions Relating to Employment Taxes

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 L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403]Repealed 3508Treatment of real estate agents and direct sellers 3509Determination of employer’s liability for certain employment taxes 3510Coordination of collection of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