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title 26
Internal Revenue
chapter I-i16
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 31
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
subpart A
Subpart A—Introduction
Subpart A. Subpart A—Introduction
§ 31.0-1 - Introduction.
§ 31.0-2 - General definitions and use of terms.
§ 31.0-3 - Scope of regulations.
§ 31.0-4 - Extent to which the regulations in this part supersede prior regulations.