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us/regulation/26/31/subpart-D — Subpart D - Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) · Axiom
Axiom
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US Federal
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Regulations
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Title 26
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Part 31
Subpart D - Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
60 sections
3301-1
Persons liable for tax
3301-2
Measure of tax
3301-3
Rate and computation of tax
3301-4
When wages are paid
3302-a-1
Credit against tax for contributions paid
3302-a-2
Refund of State contributions
3302-a-3
Proof of credit under section 3302(a)
3302-b-1
Additional credit against tax
3302-b-2
Proof of additional credit under section 3302(b)
3302-c-1
Limit on total credits
3302-d-1
Definitions and special rules relating to limit on total credits
3302-e-1
Successor employer
3306-a-1
Who are employers
3306-b-1
Wages
3306-b-1-1
$3,000 limitation
3306-b-1T
Question and answer relating to the definition of wages in section 3306(b) (Temporary)
3306-b-2
Reimbursement and other expense allowance amounts
3306-b-2-1
Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death
3306-b-3-1
Retirement payments
3306-b-4-1
Payments on account of sickness or accident disability, or medical or hospitalization expenses
3306-b-5-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans
3306-b-6-1
Payment by an employer of employee tax under section 3101 or employee contributions under a State law
3306-b-7-1
Payments other than in cash for service not in the course of employer's trade or business
3306-b-8-1
Payments to employees for non-work periods
3306-b-9-1
Moving expenses
3306-b-10-1
Payments under certain employers' plans after retirement, disability, or death
3306-b-13-1
Payments or benefits under a qualified educational assistance program
3306-c-1
Employment; services performed before 1955
3306-c-1-1
Agricultural labor
3306-c-2
Employment; services performed after 1954
3306-c-2-1
Domestic service
3306-c-3
Employment; excepted services in general
3306-c-3-1
Services not in the course of employer's trade or business
3306-c-4-1
Services on or in connection with a non-American vessel or aircraft
3306-c-5-1
Family employment
3306-c-6-1
Services in employ of United States or instrumentality thereof
3306-c-7-1
Services in employ of States or their political subdivisions or instrumentalities
3306-c-8-1
Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax
3306-c-9-1
Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act
3306-c-10-1
Services in the employ of certain organizations exempt from income tax
3306-c-10-2
Services of student in employ of school, college, or university
3306-c-10-3
Services before 1962 in employ of certain employees' beneficiary associations
3306-c-11-1
Services in employ of foreign government
3306-c-12-1
Services in employ of wholly owned instrumentality of foreign government
3306-c-13-1
Services of student nurse or hospital intern
3306-c-14-1
Services of insurance agent or solicitor
3306-c-15-1
Services in delivery or distribution of newspapers, shopping news, or magazines
3306-c-16-1
Services in employ of international organization
3306-c-17-1
Fishing services
3306-c-18-1
Services of certain nonresident aliens
3306-d-1
Included and excluded service
3306-i-1
Who are employees
3306-j-1
State, United States, and citizen
3306-k-1
Agricultural labor
3306-m-1
American vessel and aircraft
3306-n-1
Services on American vessel whose business is conducted by general agent of Secretary of Commerce
3306-p-1
Employees of related corporations
3306-r-2-1
Treatment of amounts deferred under certain nonqualified deferred compensation plans
3307-1
Deductions by an employer from remuneration of an employee
3308-1
Instrumentalities of the United States specifically exempted from tax imposed by section 3301
