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title 26
INTERNAL REVENUE CODE
subtitle C
Employment Taxes
chapter 22
RAILROAD RETIREMENT TAX ACT
subchapter C
Tax on Employers
§ 3221
Rate of tax
View all text of Subchapter C [§ 3221 - § 3221]
U.S. Code
Notes
§ 3221.
Rate of tax
(a)
Tier 1 tax
(b)
Tier 2 tax
(c)
Cross reference
(
Aug. 16, 1954, ch. 736
,
68A Stat. 433
;
Aug. 31, 1954, ch. 1164
, pt. II, § 206(a),
68 Stat. 1040
;
Pub. L. 86–28
, pt. II, § 201(d),
May 19, 1959
,
73 Stat. 29
;
Pub. L. 88–133, title II, § 202
,