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, Pub. L. 116-127, 134 Stat. 178, and sec. 2301, Pub. L. 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)(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, Pub. L. 116-127, 134 Stat. 178, and sec. 2301, Pub. L. 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 also issued under 26 U.S.C. 3402(i) and (m).
Sections 31.3402(f)(1)-1, 31.3402(f)(1)-1(e) 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(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).
Section 31.3405(a)-1 also issued under 26 U.S.C. 3405(a)(4).
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 section 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.
Authority amended by T.D. 8504, 58 FR 68033-68036, Dec. 23, 1993; T.D. 8530, 59 FR 12840-12844, Mar. 18, 1994; T.D. 8523, 59 FR 13455-13456, Mar. 22, 1994; T.D. 8553, 59 FR 35414-35417, July 11, 1994; T.D. 8574, 59 FR 65939-65941, Dec. 22, 1994; T.D. 8624, 60 FR 53509-53511, Oct. 16, 1995; T.D. 8634, 60 FR 65237-65238, Dec. 19, 1995; T.D. 8637, 60 FR 66105-66134, Dec. 21, 1995; T.D. 8636, 60 FR 66139-66142, Dec. 21, 1995; T.D. 8672, 61 FR 27007-27008, May 30, 1996; T.D. 8706, 62 FR 22-25, Jan. 2, 1997; T.D. 8721, 62 FR 33008-33009, June 18, 1997; T.D. 8723, 62 FR 37490-37494, July 14, 1997; T.D. 8734, 62 FR 53387-53498, Oct. 14, 1997; T.D. 8771, 63 FR 32735-32736, June 16, 1998; T.D. 8822, 64 FR 32408-3249, June 17, 1999; T.D. 8909, 65 FR 76152-76153, Dec. 6, 2000; T.D. 8942, 66 FR 10191-10196, Feb. 14, 2001; T.D. 8946, 66 FR 28370, May 23, 2001; T.D. 9041, 68 FR 4922-4923, Jan. 31, 2003; T.D. 9114, 69 FR 7567-7574, Feb. 18, 2004; T.D. 9136, 69 FR 41938-41943, July 13, 2004; T.D. 9163, 69 FR 70547-70550, Dec. 7, 2004; T.D. 9276, 71 FR 42049-42058, July 25, 2006; T.D. 9436, 73 FR 78429-78465, Dec. 22, 2008, corrected at 74 FR 5103-5107, Jan. 29, 2009; T.D. 9507, 75 FR 75897-75904, Dec. 7, 2010; T.D. 9566, 76 FR 77672-77677, Dec. 14, 2011; T.D. 9860, 84 FR 24367-24389, May 28, 2019; T.D. 9861, 84 FR 31717-31721, July 3, 2019; T.D. 9904, 85 FR 45514-45519, July 29, 2020; T.D. 9920, 85 FR 61813-61816, Oct. 1, 2020; T.D. 9924, 85 FR 63019-63037, Oct. 6, 2020; T.D. 9953, 86 FR 50637-50643. Sept. 10, 2021; T.D. 9978, 88 FR 48118-48125, July 26, 2023.
