Internal Revenue Code:Sec. 3504. Acts to be performed by agents

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle C - Employment Taxes
       CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
     

Statute

    Sec. 3504. Acts to be performed by agents
 
      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 of employers.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 85-866, title I,
    Sec. 71, Sept. 2, 1958, 72 Stat. 1660; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
 

Miscellaneous

                                 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.
                      EFFECTIVE DATE OF 1958 AMENDMENT
      Section 71 of Pub. L. 85-866 provided that the amendment made by
    that section is effective with respect to remuneration paid after
    Dec. 31, 1954.