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Table of Contents

Subtitle C - Employment Taxes .

Chapter 21 - Federal Insurance Contributions act .


Subchapter a - tax on Employees .


26 USC 3101 - Sec. 3101. Rate of tax

26 USC 3102 - Sec. 3102. Deduction of tax from wages

Subchapter b - tax on Employers .


26 USC 3111 - Sec. 3111. Rate of tax

26 USC 3112 - Sec. 3112. Instrumentalities of the United States

26 USC 3113 - (Sec. 3113. Repealed. Pub. L. 94-455, title XIX, Sec. 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806)

Subchapter C - General Provisions .


26 USC 3121 - Sec. 3121. Definitions

26 USC 3122 - Sec. 3122. Federal service

26 USC 3123 - Sec. 3123. Deductions as constructive payments

26 USC 3124 - Sec. 3124. Estimate of revenue reduction

26 USC 3125 - Sec. 3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

26 USC 3126 - Sec. 3126. Return and payment by governmental employer

26 USC 3127 - Sec. 3127. Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs

26 USC 3128 - Sec. 3128. Short title

Chapter 22 - Railroad Retirement tax act .


Subchapter a - tax on Employees .


26 USC 3201 - Sec. 3201. Rate of tax

26 USC 3202 - Sec. 3202. Deduction of tax from compensation

Subchapter b - tax on Employee Representatives .


26 USC 3211 - Sec. 3211. Rate of tax

26 USC 3212 - Sec. 3212. Determination of compensation

Subchapter C - tax on Employers .


26 USC 3221 - Sec. 3221. Rate of tax

Subchapter D - General Provisions .


26 USC 3231 - Sec. 3231. Definitions

26 USC 3232 - Sec. 3232. Court jurisdiction

26 USC 3233 - Sec. 3233. Short title

Subchapter e - Tier 2 tax Rate Determination .


26 USC 3241 - Sec. 3241. Determination of tier 2 tax rate based on average account benefits ratio

Chapter 23 - Federal Unemployment tax act .


26 USC 3309 - Sec. 3309. State law coverage of services performed for nonprofit organizations or governmental entities

26 USC 3310 - Sec. 3310. Judicial review

26 USC 3311 - Sec. 3311. Short title

26 USC 3301 - Sec. 3301. Rate of tax

26 USC 3302 - Sec. 3302. Credits against tax

26 USC 3303 - Sec. 3303. Conditions of additional credit allowance

26 USC 3304 - Sec. 3304. Approval of State laws

26 USC 3305 - Sec. 3305. Applicability of State law