Title 26
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Title 26
Title 26
GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
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Title 26
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Collection and payment of taxes
Nondeductibility of taxes in computing taxable income
Erroneous payments
Acts to be performed by agents
Liability of third parties paying or providing for wages
Individuals providing companion sitting placement services
Treatment of real estate agents and direct sellers
Determination of employer’s liability for certain employment taxes
Coordination of collection of domestic service employment taxes with collection of income taxes
Certified professional employer organizations
Treatment of certain persons as employers with respect to motion picture projects