Subpart D - Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
- § 31.3301-1 Persons liable for tax
- § 31.3301-2 Measure of tax
- § 31.3301-3 Rate and computation of tax
- § 31.3301-4 When wages are paid
- § 31.3302(a)-1 Credit against tax for contributions paid
- § 31.3302(a)-2 Refund of State contributions
- § 31.3302(a)-3 Proof of credit under section 3302(a)
- § 31.3302(b)-1 Additional credit against tax
- § 31.3302(b)-2 Proof of additional credit under section 3302(b)
- § 31.3302(c)-1 Limit on total credits
- § 31.3302(d)-1 Definitions and special rules relating to limit on total credits
- § 31.3302(e)-1 Successor employer
- § 31.3306(a)-1 Who are employers
- § 31.3306(b)-1 Wages
- § 31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary)
- § 31.3306(b)-2 Reimbursement and other expense allowance amounts
- § 31.3306(b)(1)-1 $3,000 limitation
- § 31.3306(b)(2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death
- § 31.3306(b)(3)-1 Retirement payments
- § 31.3306(b)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses
- § 31.3306(b)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans
- § 31.3306(b)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law
- § 31.3306(b)(7)-1 Payments other than in cash for service not in the course of employer's trade or business
- § 31.3306(b)(8)-1 Payments to employees for non-work periods
- § 31.3306(b)(9)-1 Moving expenses
- § 31.3306(b)(10)-1 Payments under certain employers' plans after retirement, disability, or death
- § 31.3306(b)(13)-1 Payments or benefits under a qualified educational assistance program
- § 31.3306(c)-1 Employment; services performed before 1955
- § 31.3306(c)-2 Employment; services performed after 1954
- § 31.3306(c)-3 Employment; excepted services in general
- § 31.3306(c)(1)-1 Agricultural labor
- § 31.3306(c)(2)-1 Domestic service
- § 31.3306(c)(3)-1 Services not in the course of employer's trade or business
- § 31.3306(c)(4)-1 Services on or in connection with a non-American vessel or aircraft
- § 31.3306(c)(5)-1 Family employment
- § 31.3306(c)(6)-1 Services in employ of United States or instrumentality thereof
- § 31.3306(c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities
- § 31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax
- § 31.3306(c)(9)-1 Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act
- § 31.3306(c)(10)-1 Services in the employ of certain organizations exempt from income tax
- § 31.3306(c)(10)-2 Services of student in employ of school, college, or university
- § 31.3306(c)(10)-3 Services before 1962 in employ of certain employees' beneficiary associations
- § 31.3306(c)(11)-1 Services in employ of foreign government
- § 31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government
- § 31.3306(c)(13)-1 Services of student nurse or hospital intern
- § 31.3306(c)(14)-1 Services of insurance agent or solicitor
- § 31.3306(c)(15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines
- § 31.3306(c)(16)-1 Services in employ of international organization
- § 31.3306(c)(17)-1 Fishing services
- § 31.3306(c)(18)-1 Services of certain nonresident aliens
- § 31.3306(d)-1 Included and excluded service
- § 31.3306(i)-1 Who are employees
- § 31.3306(j)-1 State, United States, and citizen
- § 31.3306(k)-1 Agricultural labor
- § 31.3306(m)-1 American vessel and aircraft
- § 31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce
- § 31.3306(p)-1 Employees of related corporations
- § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans
- § 31.3307-1 Deductions by an employer from remuneration of an employee
- § 31.3308-1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301