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