§ 3504. — Acts to be performed by agents.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC3504]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 25--GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
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.
(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.)
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.
