Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 3501
Collection and payment of taxes
Official textgovinfo.govlast amended
# (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.
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Nearby sections (25 sections)
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- 3451 · [§§3451 to 3456. Repealed. Pub. L. 98–67, title I, §102(a), Aug.…
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