FEDERAL · 26 U.S.C. · Chapter 25
Acts to be performed by agents
Current through Pub. L. 119-102
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 o
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26 U.S.C. § 3504 (Acts to be performed by agents) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Source Credit
History
(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.)
Editorial Notes
Editorial Notes
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.
Statutory Notes and Related Subsidiaries
Effective Date of 1958 Amendment
Pub. 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.
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.
Statutory Notes and Related Subsidiaries
Effective Date of 1958 Amendment
Pub. 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.