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-xv- Reg. §1.1441-­9. Exemption from withholding on exempt income of a foreign tax-­exempt organization, including foreign private foundations................................................................................................922 Code §1444. Withholding on Virgin Islands source income..................................................................................................922 Subchapter B. Application of Withholding Provisions Code §1461. Liability for withheld tax.....................................................................................................................................923 Reg. §1.1461-­1. Payment and returns of tax withheld...................................................................................................923 Proposed Reg. §1.1461-­1. Payment and returns of tax withheld.......................................................................927 Reg. §1.1461-­2. Adjustments for overwithholding or underwithholding of tax.........................................................928 Proposed Reg. §1.1461–­2. Adjustments for overwithholding or underwithholding of tax.............................929 Code §1463. Tax paid by recipient of income.........................................................................................................................929 Reg. §1.1463-­1. Tax paid by recipient of income.. .........................................................................................................929 Code §1464. Refunds and credits with respect to withheld tax...........................................................................................930 Reg. §1.1464-­1. Refunds or credits.. ................................................................................................................................930 Subtitle C. Employment Taxes and Collection of Income Tax Chapter 21. Federal Insurance Contributions Act Subchapter A. Tax on Employees Code §3101. Rate of tax.............................................................................................................................................................930 Reg. §31.3101-­1. Measure of employee tax.. ..................................................................................................................930 Reg. §31.3101-­2. Rates and computation of employee tax...........................................................................................930 Reg. §31.3101-­3. When employee tax attaches.. ............................................................................................................931 Code §3102. Deduction of tax from wages.. ...........................................................................................................................931 Reg. §31.3102-­1. Collection of, and liability for, employee tax in general................................................................932 Reg. §31.3102-­2. Manner and time of payment of employee tax.................................................................................932 Reg. §31.3102-­3. Collection of, and liability for, employee tax on tips.......................................................................932 Reg. §31.3102–­4. Special rules regarding Additional Medicare Tax............................................................................934 Subchapter B. Tax on Employers Code §3111. Rate of tax.............................................................................................................................................................934 Reg. §31.3111-­1. Measure of employer tax.....................................................................................................................935 Reg. §31.3111-­2. Rates and computation of employer tax.. .........................................................................................935 Reg. §31.3111-­3. When employer tax attaches..............................................................................................................935 Reg. §31.3111-­4. Liability for employer tax....................................................................................................................935 Reg. §31.3111-­5. Manner and time of payment of employer tax.. ...............................................................................935 Code §3112. Instrumentalities of the United States...............................................................................................................935 Reg. §31.3112-­1. Instrumentalities of the United States specifically exempted from the employer tax................935 Subchapter C. General Provisions Code §3121. Definitions.............................................................................................................................................................935 Reg. §31.3121(a)-­1. Wages...............................................................................................................................................945 Temporary Reg. §31.3121(a)-­1T. Question and answer relating to the definition of wages in section 3121(a).....................................................................................................................................946 Reg. §31.3121(a)-­2. Wages when paid and received.. .................................................................................................946 Reg. §31.3121(a)-­3. Reimbursement and other expense allowance amounts.. ........................................................947 Reg. §31.3121(a)(1)-­1. Annual wage limitation.. .........................................................................................................947 Reg. §31.3121(a)(2)–­1. Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.............................................................................................................................948 Reg. §31.3121(a)(3)-­1. Retirement payments.. ............................................................................................................949 Reg. §31.3121(a)(4)-­1. Payments on account of sickness or accident disability, or medical or hospitalization expenses.........................................................................................................................................949 Reg. §31.3121(a)(5)-­1. Payments from or to certain tax-­exempt trusts, or under or to certain annuity plans or bond purchase plans..........................................................................................................949 Reg. §31.3121(a)(5)–­2. Payments under or to an annuity contract described in section 403(b)..........................950 Proposed Reg. §31.3121(a)(5)–­2. Payments under or to an annuity contract described in section 403(b).. .................................................................................................................................................950