WebAug 24, 2024 · IRC Section 3306 (c) (7) – provides an exception to the definition of employment set forth in Section 3306 (c) for services performed in the employ of a State, or any political subdivision thereof, or in the employ of an Indian tribe, or any instrumentality of any one or more of the foregoing to the extent that the instrumentality is, with … WebThe State law shall provide that an Indian tribe may make contributions for employment as if the employment is within the meaning of section 3306 or make payments in lieu of contributions under this section, and shall provide that an Indian tribe may make separate elections for itself and each subdivision, subsidiary, or business enterprise …
eCFR :: 26 CFR 31.3306 (c) (7)-1 -- Services in employ of States or ...
WebInternal Revenue Code Section 3306(b) Definitions. (a) Employer. For purposes of this chapter— (1) In general. The term "employer" means, with respect to any calendar year, any person who— (A) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $1,500 or more, or Web§ 31.3306 (r) (2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. ( a) In general. Section 3306 (r) (2) provides a special timing rule for the tax imposed by section 3301 with respect to any amount deferred under a nonqualified deferred compensation plan. dfw cars for kids
eCFR :: 26 CFR Part 31 Subpart D -- Federal Unemployment Tax …
WebPub. L. 105–206, title III, §3306(c), ... 2001, and before July 1, 2003, the requirements of section 6751(a) of the Internal Revenue Code of 1986 shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer's assessment and payment history with respect to such penalty." ... http://tffc.usc.edu/wp-content/uploads/2024/08/family_caregivers_and_unemployment_insurance_03-06-17-1.pdf#:~:text=For%20federal%20purposes%2C%20Internal%20Revenue%20Code%20Section%203306%28c%29%285%29,Unemployment%20Compensation%20%28UC%29%20benefits%20under%20the%20federal%20law. WebSubsec. (b)(3). Pub. L. 94-566, Sec. 115(b)(1), substituted reference to services performed in the employ of a governmental entity referred to in paragraph (7) of section 3306(c), if such services are performed by an individual in the exercise of his duties as an elected official, as a member of a legislative body, or a member of the judiciary, of a State or political … dfw car rentals sales