---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchC/part31/subpartF"
level: "subpart"
label: "Subpart F"
heading: "General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchC-part31-subpartF"
sections_count: 10
---

# Subpart F — General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)

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

- [§31.3501(a)-1T. Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).](/cfr/26/31.3501(a)-1T.md)
- [§31.3502-1. Nondeductibility of taxes in computing taxable income.](/cfr/26/31.3502-1.md)
- [§31.3503-1. Tax under chapter 21 or 22 paid under wrong chapter.](/cfr/26/31.3503-1.md)
- [§31.3504-1. Designation of agent by application.](/cfr/26/31.3504-1.md)
- [§31.3504-2. Designation of payor to perform acts of an employer.](/cfr/26/31.3504-2.md)
- [§31.3505-1. Liability of third parties paying or providing for wages.](/cfr/26/31.3505-1.md)
- [§31.3506-1. Companion sitting placement services.](/cfr/26/31.3506-1.md)
- [§31.3507-1. Advance payments of earned income credit.](/cfr/26/31.3507-1.md)
- [§31.3507-2. Earned income credit advance payment certificates.](/cfr/26/31.3507-2.md)
- [§31.3511-1. Certified professional employer organization.](/cfr/26/31.3511-1.md)