26 U.S.C. § 3501 — Collection and payment of taxes
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 70 words · no verdicts yet
This section, titled “Collection and payment of taxes,” states the rules in its numbered and lettered provisions. It applies those rules within the scope described in the section.
(a) General rule The taxes imposed by this subtitle shall be collected by the Secretary* and shall be paid into the Treasury of the United States as internal-revenue collections. (b) Taxes with respect to non-cash fringe benefits The taxes imposed by this subtitle with respect to non-cash fringe benefits shall be collected (or paid) by the employer at the time and in the manner prescribed by the Secretary by regulations.
The taxes imposed by this subtitle shall be collected by the Secretary* and shall be paid into the Treasury of the United States as internal-revenue collections.
The taxes imposed by this subtitle with respect to non-cash fringe benefits shall be collected (or paid) by the employer at the time and in the manner prescribed by the Secretary by regulations.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title V, § 531(d)(5), July 18, 1984, 98 Stat. 885.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1984Amended · Pub. L. 98-369 · 98 Stat. 885
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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