CFR

SUBPART D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) (§31.3301-1 to §31.3308-1)

• 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.

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