U.S. Code
Regulations
Constitution
Journal
Apps
U.S. Code
U.S. Code
Regulations
menu
U.S. Code
All Titles
title 26
INTERNAL REVENUE CODE
subtitle C
Employment Taxes
chapter 25
GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
§ 3505
Liability of third parties paying or providing for wages
View all text of Chapter 25 [§ 3501 - § 3512]
U.S. Code
Notes
§ 3505.
Liability of third parties paying or providing for wages
(a)
Direct payment by third parties
(b)
Personal liability where funds are supplied
(c)
Effect of payment
(Added
Pub. L. 89–719, title I, § 105(a)
,
Nov. 2, 1966
,
80 Stat. 1138
.)