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★ Subtitle C: Employment Taxes
Subtitle C: Employment Taxes
★ Chapter 21: Federal Insurance Contributions Act tax
★ Subchapter A: Tax on Employees
★ Section 3101 - Rate of tax
★ Section 3102 - Deduction of tax from wages
★ Subchapter B: Tax on Employers
★ Section 3111 - Rate of tax
★ Section 3112 - Instrumentalities of the United States
★ Section 3113 - Repealed. Pub. L. 94-455, title XIX, Section 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806
★ Subchapter C: General Provisions
★ Section 3121 - Definitions
★ Section 3122 - Federal service
★ Section 3123 - Deductions as constructive payments
★ Section 3124 - Estimate of revenue reduction
★ Section 3125 - Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
★ Section 3126 - Return and payment by governmental em.ployer
★ Section 3127 - Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
★ Section 3128 - Short title
★ Chapter 22: Railroad Retirement Tax Act
★ Subchapter A: Tax on Employees
★ Section 3201 - Rate of tax
★ Section 3202 - Deduction of tax from compensation
★ Subchapter B: Tax on Employee Representatives
★ Section 3211 - Rate of tax
★ Section 3212 - Determination of compensation
★ Subchapter C: Tax on Employers
★ Section 3221 - Rate of tax
★ Subchapter D: General Provisions
★ Section 3231 - Definitions
★ Section 3232 - Court jurisdiction
★ Section 3233 - Short title
★ Subchapter E: Tier 2 Tax Rate Determination
★ Section 3241 - Determination of tier 2 tax rate based on average account benefits ratio
★ Chapter 23: Federal Unemployment Tax Act
★ Section 3301 - Rate of tax
★ Section 3302 - Credits against tax
★ Section 3303 - Conditions of additional credit allowance
★ Section 3304 - Approval of State laws
★ Section 3305 - Applicability of State law
★ Section 3306 - Definitions
★ Section 3307 - Deductions as constructive payments
★ Section 3308 - Instrumentalities of the United States
★ Section 3309 - State law coverage of services performed for nonprofit organizations or governmental entities
★ Section 3310 - Judicial review
★ Section 3311 - Short title
★ Chapter 23A: Railroad Unemployment Repayment Tax
★ Section 3321 - Imposition of tax
★ Section 3322 - Definitions
★ Section 3323 - Omitted
★ Chapter 24: Collection of income Tax Source on Wages
★ Section 3401 - Definitions
★ Section 3402 - Income tax collected at source
★ Section 3403 - Liability for tax
★ Section 3404 - Return and payment by governmental employer
★ Section 3405 - Special rules for pensions, annuities, and certain other deferred income
★ Section 3406 - Backup withholding
★ Section 3451 to 3456 - Repealed. Pub. L. 98-67, title I, Section 102(a), Aug. 5, 1983, 97 Stat. 369
★ Chapter 25: General Provisions Relating to Employment Taxes
★ Section 3501 - Collection and payment of taxes
★ Section 3502 - Nondeductibility of taxes in computing taxable income
★ Section 3503 - Erroneous payments
★ Section 3504 - Acts to be performed by agents
★ Section 3505 - Liability of third parties paying or providing for wages
★ Section 3506 - Individuals providing companion sitting placement services
★ Section 3507 - Advance payment of earned income credit
★ Section 3508 - Treatment of real estate agents and direct. sellers
★ Section 3509 - Determination of employer's liability for certain employment taxes
★ Section 3510 - Coordination of collection of domestic service employment taxes with collection of income taxes
