---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchC/part31/subpartA"
level: "subpart"
label: "Subpart A"
heading: "Introduction"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchC-part31-subpartA"
sections_count: 4
---

# Subpart A — Introduction

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter C — Employment Taxes and Collection of Income Tax at Source › Part 31 — Employment Taxes and Collection of Income Tax at Source

## Sections

- [§31.0-1. Introduction.](/cfr/26/31.0-1.md)
- [§31.0-2. General definitions and use of terms.](/cfr/26/31.0-2.md)
- [§31.0-3. Scope of regulations.](/cfr/26/31.0-3.md)
- [§31.0-4. Extent to which the regulations in this part supersede prior regulations.](/cfr/26/31.0-4.md)