Subpart C. Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)

• Tax on Employees

  • SECTION § 31.3201-1 - Measure of employee tax.
  • SECTION § 31.3201-2 - Rates and computation of employee tax.
  • SECTION § 31.3202-1 - Collection of, and liability for, employee tax.

• Tax on Employee Representatives

  • SECTION § 31.3211-1 - Measure of employee representative tax.
  • SECTION § 31.3211-2 - Rates and computation of employee representative tax.
  • SECTION § 31.3211-3 - Employee representative supplemental tax.
  • SECTION § 31.3212-1 - Determination of compensation.

• Tax on Employers

  • SECTION § 31.3221-1 - Measure of employer tax.
  • SECTION § 31.3221-2 - Rates and computation of employer tax.
  • SECTION § 31.3221-3 - Supplemental tax.
  • SECTION § 31.3221-4 - Exception from supplemental tax.
  • SECTION § 31.3221-5 - Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.

• General Provisions

  • SECTION § 31.3231(a)-1 - Who are employers.
  • SECTION § 31.3231(b)-1 - Who are employees.
  • SECTION § 31.3231(c)-1 - Who are employee representatives.
  • SECTION § 31.3231(d)-1 - Service.
  • SECTION § 31.3231(e)-1 - Compensation.
  • SECTION § 31.3231(e)-2 - Contribution base.