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Title 26

Displaying title 26, up to date as of 9/11/2026. Title 26 was last amended 9/08/2026.
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter CEmployment Taxes and Collection of Income Tax at Source30 – 39
Part 31Employment Taxes and Collection of Income Tax at Source31.0-1 – 31.7805-1
Subpart AIntroduction31.0-1 – 31.0-4
§ 31.0-1Introduction.
§ 31.0-2General definitions and use of terms.
§ 31.0-3Scope of regulations.
§ 31.0-4Extent to which the regulations in this part supersede prior regulations.
Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)31.3101-1 – 31.3134-1
Subpart CRailroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)31.3201-1 – 31.3231(e)-2
Subpart DFederal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)31.3301-1 – 31.3308-1
Subpart ECollection of Income Tax at Source31.3401(a)-1 – 31.3406(j)-1
Subpart FGeneral Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)31.3501(a)-1T – 31.3511-1
§ 31.3501(a)-1TQuestion and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
§ 31.3502-1Nondeductibility of taxes in computing taxable income.
§ 31.3503-1Tax under chapter 21 or 22 paid under wrong chapter.
§ 31.3504-1Designation of agent by application.
§ 31.3504-2Designation of payor to perform acts of an employer.
§ 31.3505-1Liability of third parties paying or providing for wages.
§ 31.3506-1Companion sitting placement services.
§ 31.3507-1Advance payments of earned income credit.
§ 31.3507-2Earned income credit advance payment certificates.
§ 31.3511-1Certified professional employer organization.
Subpart GAdministrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)31.6001-1 – 31.7805-1