---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC/ch25"
level: "chapter"
label: "Chapter 25"
heading: "General Provisions Relating to Employment Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stC-ch25"
sections_count: 12
---

# Chapter 25 — General Provisions Relating to Employment Taxes

Title 26 — Internal Revenue Code › Subtitle C — Employment Taxes

## Sections

- [§3501. Collection and payment of taxes](/usc/26/3501.md)
- [§3502. Nondeductibility of taxes in computing taxable income](/usc/26/3502.md)
- [§3503. Erroneous payments](/usc/26/3503.md)
- [§3504. Acts to be performed by agents](/usc/26/3504.md)
- [§3505. Liability of third parties paying or providing for wages](/usc/26/3505.md)
- [§3506. Individuals providing companion sitting placement services](/usc/26/3506.md)
- [§3507. Repealed.](/usc/26/3507.md)
- [§3508. Treatment of real estate agents and direct­ sellers](/usc/26/3508.md)
- [§3509. Determination of employer’s liability for certain employment taxes](/usc/26/3509.md)
- [§3510. Coordination of collection of domestic service employment taxes with collection of income taxes](/usc/26/3510.md)
- [§3511. Certified professional employer organizations](/usc/26/3511.md)
- [§3512. Treatment of certain persons as employers with respect to motion picture projects](/usc/26/3512.md)