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-xxii- Code §3502. Nondeductibility of taxes in computing taxable income.............................................................................. 1146 Code §3503. Erroneous payments.......................................................................................................................................... 1146 Reg. §31.3503-­1. Tax under chapter 21 or 22 paid under wrong chapter.. ............................................................... 1146 Code §3504. Acts to be performed by agents.. ..................................................................................................................... 1146 Reg. §31.3504–­1. Designation of agent by application................................................................................................ 1146 Reg. §31.3504–­2. Designation of payor to perform acts of an employer.. ................................................................ 1147 Code §3505. Liability of third parties paying or providing for wages................................................................................ 1148 Reg. §31.3505-­1. Liability of third parties paying or providing for wages................................................................ 1148 Code §3506. Individuals providing companion sitting placement services.. .................................................................... 1150 Reg. §31.3506-­1. Companion sitting placement services............................................................................................ 1150 Code §3507. [Repealed]. .......................................................................................................................................................... 1151 Code §3508. Treatment of real estate agents and direct sellers......................................................................................... 1151 Proposed Reg. §31.3508-­1. Treatment of qualified real estate agents and direct sellers as nonemployees.1151. Code §3509. Determination of employer’s liability for certain employment taxes.......................................................... 1153 Proposed Reg. §31.3509-­1. Determination of employer’s liability for certain employment taxes............... 1154 Code §3510. Coordination of collection of domestic service employment taxes with collection of income taxes.... 1155 Code §3511. Certified professional employer organizations.. ............................................................................................ 1155 Proposed Reg. §31.3511–­1. Certified professional employer organization..................................................... 1156 Code §3512. Treatment of certain persons as employers with respect to motion picture projects.. ............................ 1158 Subtitle D. Miscellaneous Excise Taxes Chapter 42. Private Foundations and Certain Other Tax-­Exempt Organizations Subchapter D. Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements Code §4960. Tax on excess tax-­exempt organization executive compensation.. ............................................................ 1159 Chapter 43. Qualified Pension, Etc., Plans Code §4977. Tax on certain fringe benefits provided by an employer............................................................................... 1160 Temporary Reg. §54.4977-­1T. Questions and answers relating to the election concerning lines of business in existence on January 1, 1984...................................................................... 1160 Code §4979. Tax on certain excess contributions............................................................................................................... 1161 Reg. §54.4979-­1. Excise tax on certain excess contributions and excess aggregate contributions.. ................... 1161 Code §4980B. Failure to satisfy continuation coverage requirements of group health plans........................................ 1162 Reg. §54.4980B-­1. COBRA in general............................................................................................................................ 1166 Reg. §54.4980B-­2. Plans that must comply................................................................................................................... 1166 Reg. §54.4980B-­3. Qualified beneficiaries.. .................................................................................................................. 1170 Reg. §54.4980B-­4. Qualifying events.. ........................................................................................................................... 1172 Reg. §54.4980B-­5. COBRA continuation coverage...................................................................................................... 1173 Reg. §54.4980B-­6. Electing COBRA continuation coverage. ..................................................................................... 1175 Reg. §54.4980B-­7. Duration of COBRA continuation coverage................................................................................. 1176 Reg. §54.4980B-­8. Paying for COBRA continuation coverage................................................................................... 1179 Reg. §54.4980B-­9. Business reorganizations and employer withdrawals from multiemployer plans.................. 1180 Reg. §54.4980B-­10. Interaction of FMLA and COBRA............................................................................................... 1184 Code §4980E. Failure of employer to make comparable Archer MSA contributions.. ................................................... 1185 Reg. §54.4980E–­1. Requirement of return and time for filing of the excise tax under section 4980E.. ............... 1185 Code §4980G. Failure of employer to make comparable health savings account contributions.. ................................ 1185 Reg. §54.4980G–­1. Failure of employer to make comparable health savings account contributions.................. 1185 Reg. §54.4980G–­2. Employer contribution defined..................................................................................................... 1186 Reg. §54.4980G–­3. Failure of employer to make comparable health savings account contributions.................. 1186