26 U.S.C. Chapter 22 — RAILROAD RETIREMENT TAX ACT

• § 3201— Rate of tax
• § 3202— Deduction of tax from compensation
• § 3211— Rate of tax
• § 3212— Determination of compensation
• § 3221— Rate of tax
• § 3231— Definitions
• § 3232— Court jurisdiction
• § 3233— Short title
• § 3241— Determination of tier 2 tax rate based on average account benefits ratio