26 CFR Part 31
EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
June 25, 2020
Subpart
A
Introduction
Subpart
B
Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
Subpart
C
Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
Subpart
D
Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
Subpart
E
Collection of Income Tax at Source
Subpart
G
Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
Subpart
F
General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)
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