Code of Federal Regulations > Title 26 > Chapter I - CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

Part 30 - PART 30 [RESERVED]

Part 31 [§ 31.0-1 - § 31.7805-1] - PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

Part 32 [§ 32.1 - § 32.2] - PART 32—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)

Part 34 - PART 34 [RESERVED]

Part 35 [§ 35.3405-1 - § 35.3405-1T] - PART 35—EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982

Part 35a [§ 35a.3406-2 - § 35a.3406-2] - PART 35a—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983

Part 36 [§ 36.3121(l)-0 - § 36.3121(l)(10)-4] - PART 36—CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES

Part 37-39 - PARTS 37-39 [RESERVED]