FEDERAL · 26 U.S.C. · Chapter 25
Acts to be performed by agents
26 U.S.C. § 3504
Title26 — Internal Revenue Code
Chapter25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
This text of 26 U.S.C. § 3504 (Acts to be performed by agents) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 3504.
Text
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
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Sta of Baltimore — ILA Container Royalty Fund v. United States
621 F. Supp. 1567 (D. Maryland, 1985)
L. Karl Kittlaus v. United States
41 F.3d 327 (Seventh Circuit, 1994)
United States v. Mayo Foundation for Medical Education and Research
282 F. Supp. 2d 997 (D. Minnesota, 2003)
Morin v. Frontier Business Technologies
288 B.R. 663 (W.D. New York, 2003)
Engelken v. United States
823 F. Supp. 845 (D. Colorado, 1993)
O'Brien v. Sagbolt LLC
2025 NY Slip Op 05280 (Appellate Division of the Supreme Court of New York, 2025)
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.
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 3504, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/3504.