WebThere is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 … Web§ 31.3301-1 Persons liable for tax. Every person who is an employer as defined in section 3306 (a) (see § 31.3306 (a)-1) is liable for the tax. Even if an employer is not subject to any State unemployment compensation law, he is nevertheless liable for the tax.
Federal Register, Volume 88 Issue 69 (Tuesday, April 11, 2024)
WebTITLE 26—INTERNAL REVENUE CODE Act Aug. 16, 1954, ch. 736, 68A Stat. 3. The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095) with provisions of the Internal Revenue Code of 1939.No inferences, … WebJan 1, 2024 · (C) in the case of an individual whose application for compensation would otherwise be approved, no determination by the State agency that compensation to such individual is not payable because of his alien status shall be made except upon a preponderance of the evidence; population of buxton maine
26 USC Ch. 23: FEDERAL UNEMPLOYMENT TAX ACT
WebJan 1, 2024 · Internal Revenue Code § 3304. Approval of State laws. Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the … WebApr 11, 2024 · Legislative Overview Section 6751 was added to the Code by section 3306 of the Internal Revenue Service Restructuring and Reform Act of 1998 (1998 Act), Public Law 105-206, 112 Stat. 685, 744 (1998). ... 0 Paragraph 1. The authority citation for part 301 continues to read in part as follows: Authority: 26 U.S.C. 7805. 0 Par. 2. Section 301.6751 ... Web§ 31.3306 (r) (2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. ( a) In general. Section 3306 (r) (2) provides a special timing rule for the tax imposed by section 3301 with respect to any amount deferred under a nonqualified deferred compensation plan. population of buxton nc