§3504. Acts to be performed by agents — Inbound Citations

Citations to 26 U.S.C. § 3504 as a whole

• 26 U.S.C. § 3134(m)(2)

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  (2) with respect to the application of the credit under subsection (a) to third party payors (including professional employer organizations, certified professional employer organizations, or agents under section 3504), including regulations or guidance allowing such payors to submit documentation necessary to substantiate the eligible employer status of employers that use such payors, and
• 26 U.S.C. § 6432(g)(5)

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  (5) allowing the credit to third party payors (including professional employer organizations, certified professional employer organizations, or agents under section 3504).