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title 26
Internal Revenue
chapter I-i16
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 31
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
subpart C
Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
subjgrp 11
Tax on Employees
Subjgrp 11. Tax on Employees
§ 31.3201-1 - Measure of employee tax.
§ 31.3201-2 - Rates and computation of employee tax.
§ 31.3202-1 - Collection of, and liability for, employee tax.
