Overview

26 CFR Parts 30 to 39 continues coverage on the United States Department of Treasury, Internal Revenue Service, and Income Tax. In this volume, you will find rules, procedures, and regulations relating to employment taxes and collection of income tax at source, including temporary employment regulations. Code of Federal Regulations Title 26, Volume 17, April 1, 2015 Containing parts Parts 30 to 39 Part 30; Reserved Part 31; EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Part 32; TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123) Part 34; Reserved Part 35; EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 Part 35a; TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983 Part 36; CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES