26 U.S.C. § 3504
Acts to be performed by agents
In case a fiduciary, agent, or other person has the control, receipt, custody, or disposal of, or pays the wages of an employee or group of employees, employed by one or more employers, the Secretary, under regulations prescribed by him, is authorized to designate such fiduciary, agent, or other person to perform such acts as are required of employers under this title and as the Secretary may specify. Except as may be otherwise prescribed by the Secretary, all provisions of law (including penalties) applicable in respect of an employer shall be applicable to a fiduciary, agent, or other person so designated but, except as so provided, the employer for whom such fiduciary, agent, or other person acts shall remain subject to the provisions of law (including penalties) applicable in respect of employers.
Source: view the official text
Cited by 8
- 26 CFR § 1.199A-11 — Wage limitation for the section 199A(g) deduction.
- 26 CFR § 1.199A-2 — Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property.
- 26 CFR § 31.0-3 — Scope of regulations.
- 26 CFR § 31.3402(g)-1 — Supplemental wage payments.
- 26 CFR § 53.4960-1 — Scope and definitions.
- 26 CFR § 53.4960-2 — Determination of remuneration paid for a taxable year.
- 26 U.S.C. § 3134 — Employee retention credit for employers subject to closure due to COVID–19
- 26 U.S.C. § 6432 — Continuation coverage premium assistance
Nearby sections (25 sections)
- 3322 · Definitions
- 3323 · Omitted
- 3401 · Definitions
- 3402 · Income tax collected at source
- 3403 · Liability for tax
- 3404 · Return and payment by governmental employer
- 3405 · Special rules for pensions, annuities, and certain other…
- 3406 · Backup withholding
- 3451 · Repealed. Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97…
- 3501 · Collection and payment of taxes
- 3502 · Nondeductibility of taxes in computing taxable income
- 3503 · Erroneous payments
- 3504 · Acts to be performed by agents
- 3505 · Liability of third parties paying or providing for wages
- 3506 · Individuals providing companion sitting placement services
- 3507 · Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010,…
- 3508 · Treatment of real estate agents and direct sellers
- 3509 · Determination of employer’s liability for certain employment…
- 3510 · Coordination of collection of domestic service employment taxes…
- 3511 · Certified professional employer organizations
- 3512 · Treatment of certain persons as employers with respect to motion…
- 4001 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A),…
- 4041 · Imposition of tax
- 4042 · Tax on fuel used in commercial transportation on inland waterways
- 4043 · Surtax on fuel used in aircraft part of a fractional ownership…