2018 US Code
Title 26 - Internal Revenue Code
Subtitle C - Employment Taxes
Chapter 25 - General Provisions Relating to Employment Taxes
Sec. 3504 - Acts to be performed by agents
| 26 U.S.C. § 3504 (2018) |
| §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. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 85–866, title I, §71, Sept. 2, 1958, 72 Stat. 1660; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
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AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" in three places. 1958—Pub. L. 85–866 substituted "title" for "subtitle" in first sentence. EFFECTIVE DATE OF 1958 AMENDMENTPub. L. 85–866, title I, §71, Sept. 2, 1958, 72 Stat. 1660, provided that the amendment made by that section is effective with respect to remuneration paid after Dec. 31, 1954. |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES Sec. 3504 - Acts to be performed by agents |
| section 3504 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 72 Stat. 1660 90 Stat. 1834 |
| Public Law 85-866, Public Law 94-455 |
