26 USC 3501 - Collection and payment of taxes

U.S Code last checked for updates: May 08, 2024

§ 3501.

Collection and payment of taxes

(a)

General rule

(b)

Taxes with respect to non-cash fringe benefits

(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title V, § 531(d)(5), July 18, 1984, 98 Stat. 885.)

cite as: 26 USC 3501