
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 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.
