§ 31.3301-1 Persons liable for tax
§ 31.3301-2 Measure of tax
§ 31.3301-3 Rate and computation of tax
§ 31.3301-4 When wages are paid
§ 31.3302(a)-1 Credit against tax for contributions paid
§ 31.3302(a)-2 Refund of State contributions
§ 31.3302(a)-3 Proof of credit under section 3302(a)
§ 31.3302(b)-1 Additional credit against tax
§ 31.3302(b)-2 Proof of additional credit under section 3302(b)
§ 31.3302(c)-1 Limit on total credits
§ 31.3302(d)-1 Definitions and special rules relating to limit on total credits
§ 31.3302(e)-1 Successor employer
§ 31.3306(a)-1 Who are employers
§ 31.3306(b)-1 Wages
§ 31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary)
§ 31.3306(b)-2 Reimbursement and other expense allowance amounts
§ 31.3306(b)(1)-1 $3,000 limitation
§ 31.3306(b)(2)-1 Payments under employers’ plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death
§ 31.3306(b)(3)-1 Retirement payments
§ 31.3306(b)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses
§ 31.3306(b)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans
§ 31.3306(b)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law
§ 31.3306(b)(7)-1 Payments other than in cash for service not in the course of employer’s trade or business
§ 31.3306(b)(8)-1 Payments to employees for non-work periods
§ 31.3306(b)(9)-1 Moving expenses
§ 31.3306(b)(10)-1 Payments under certain employers’ plans after retirement, disability, or death
§ 31.3306(b)(13)-1 Payments or benefits under a qualified educational assistance program
§ 31.3306(c)-1 Employment; services performed before 1955
§ 31.3306(c)-2 Employment; services performed after 1954
§ 31.3306(c)-3 Employment; excepted services in general
§ 31.3306(c)(1)-1 Agricultural labor
§ 31.3306(c)(2)-1 Domestic service
§ 31.3306(c)(3)-1 Services not in the course of employer’s trade or business
§ 31.3306(c)(4)-1 Services on or in connection with a non-American vessel or aircraft
§ 31.3306(c)(5)-1 Family employment
§ 31.3306(c)(6)-1 Services in employ of United States or instrumentality thereof
§ 31.3306(c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities
§ 31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax
§ 31.3306(c)(9)-1 Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act
§ 31.3306(c)(10)-1 Services in the employ of certain organizations exempt from income tax
§ 31.3306(c)(10)-2 Services of student in employ of school, college, or university
§ 31.3306(c)(10)-3 Services before 1962 in employ of certain employees’ beneficiary associations
§ 31.3306(c)(11)-1 Services in employ of foreign government
§ 31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government
§ 31.3306(c)(13)-1 Services of student nurse or hospital intern
§ 31.3306(c)(14)-1 Services of insurance agent or solicitor
§ 31.3306(c)(15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines
§ 31.3306(c)(16)-1 Services in employ of international organization
§ 31.3306(c)(17)-1 Fishing services
§ 31.3306(c)(18)-1 Services of certain nonresident aliens
§ 31.3306(d)-1 Included and excluded service
§ 31.3306(i)-1 Who are employees
§ 31.3306(j)-1 State, United States, and citizen
§ 31.3306(k)-1 Agricultural labor
§ 31.3306(m)-1 American vessel and aircraft
§ 31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce
§ 31.3306(p)-1 Employees of related corporations
§ 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans
§ 31.3307-1 Deductions by an employer from remuneration of an employee
§ 31.3308-1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301

Terms Used In CFR > Title 26 > Chapter I > Subchapter C > Part 31 > Subpart D - Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
  • Dependent: A person dependent for support upon another.
  • domestic: when applied to a corporation * * * means created or organized in the United States or under the law of the United States or of any State or Territory. See 26 CFR 36.3121(l)(1)-1
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • farm: as used in this subpart includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, orchards, and such greenhouses and other similar structures as are used primarily for the raising of agricultural or horticultural commodities. See 26 CFR 31.3306(k)-1
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Fraud: Intentional deception resulting in injury to another.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • international organization: means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U. See 26 CFR 31.3306(c)(16)-1
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1
  • Trustee: A person or institution holding and administering property in trust.