Part 31. PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- SUBPART A [§ 31.0–1 - § 31.0–4] - Subpart A—Introduction
- SUBPART B [§ 31.3101–1 - § 31.3134–1] - Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
- SUBPART C [§ 31.3201–1 - § 31.3231(e)–2] - Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
- SUBPART D [§ 31.3301–1 - § 31.3308–1] - Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
- SUBPART E [§ 31.3401(a)–1 - § 31.3406(j)–1] - Subpart E—Collection of Income Tax at Source
- SUBPART F [§ 31.3501(a)–1T - § 31.3511–1] - Subpart F—General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)
- SUBPART G [§ 31.6001–1 - § 31.7805–1] - Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)