Internal Revenue Code:Sec. 3128. Short title

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle C - Employment Taxes
       CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
        Subchapter C - General Provisions
      

Statute

    Sec. 3128. Short title
 
      This chapter may be cited as the ''Federal Insurance
    Contributions Act.''
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 429, Sec. 3125; renumbered Sec.
    3126, Pub. L. 86-778, title I, Sec. 103(q)(1), Sept. 13, 1960, 74
    Stat. 939; renumbered Sec. 3127, Pub. L. 99-509, title IX, Sec.
    9002(a)(1), Oct. 21, 1986, 100 Stat. 1970; renumbered Sec. 3128,
    Pub. L. 100-647, title VIII, Sec. 8007(a)(1), Nov. 10, 1988, 102
    Stat. 3781.)
 

Miscellaneous

                      EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by Pub. L. 99-509, except as otherwise provided,
    effective with respect to payments due with respect to wages paid
    after Dec. 31, 1986, including wages paid after such date by a
    State (or political subdivision thereof) that modified its
    agreement pursuant to section 418(e)(2) of Title 42, The Public
    Health and Welfare, see section 9002(d) of Pub. L. 99-509, set out
    as a note under section 418 of Title 42.