1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart C - Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
  6. 26 CFR Topic
26 CFR Topic
General Provisions
June 25, 2020
§
31.3231(a)-1
Who are employers
§
31.3231(b)-1
Who are employees
§
31.3231(c)-1
Who are employee representatives
§
31.3231(d)-1
Service
§
31.3231(e)-1
Compensation
§
31.3231(e)-2
Contribution base
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Topic Tax on Employers

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