From TaxAlmanac, A Free Online Resource for Tax Professionals
From TaxAlmanac
Index | Prev | Next
TITLE 26 - INTERNAL REVENUE CODE
This version of the Internal Revenue Code is up to date and current as of mid-2007.
Subtitle C - Employment Taxes
- CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
- Subchapter A - Tax on Employees
- Sec. 3101. Rate of tax
- Sec. 3102. Deduction of tax from wages
- Subchapter B - Tax on Employers
- Sec. 3111. Rate of tax
- Sec. 3112. Instrumentalities of the United States
- (Sec. 3113. Repealed. Pub. L. 94-455, title XIX, Sec. 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806)
- Subchapter C - General Provisions
- Sec. 3121. Definitions
- Sec. 3122. Federal service
- Sec. 3123. Deductions as constructive payments
- Sec. 3124. Estimate of revenue reduction
- Sec. 3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
- Sec. 3126. Return and payment by governmental employer
- Sec. 3127. Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
- Sec. 3128. Short title
- CHAPTER 22 - RAILROAD RETIREMENT TAX ACT
- Subchapter A - Tax on Employees
- Sec. 3201. Rate of tax
- Sec. 3202. Deduction of tax from compensation
- Subchapter B - Tax on Employee Representatives
- Sec. 3211. Rate of tax
- Sec. 3212. Determination of compensation
- Subchapter C - Tax on Employers
- Sec. 3221. Rate of tax
- Subchapter D - General Provisions
- Sec. 3231. Definitions
- Sec. 3232. Court jurisdiction
- Sec. 3233. Short title
- Subchapter E - Tier 2 Tax Rate Determination
- Sec. 3241. Determination of tier 2 tax rate based on average account benefits ratio
- CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT
- Sec. 3301. Rate of tax
- Sec. 3302. Credits against tax
- Sec. 3303. Conditions of additional credit allowance
- Sec. 3304. Approval of State laws
- Sec. 3305. Applicability of State law
- Sec. 3306. Definitions
- Sec. 3307. Deductions as constructive payments
- Sec. 3308. Instrumentalities of the United States
- Sec. 3309. State law coverage of services performed for nonprofit organizations or governmental entities
- Sec. 3310. Judicial review
- Sec. 3311. Short title
- CHAPTER 23A - RAILROAD UNEMPLOYMENT REPAYMENT TAX
- Sec. 3321. Imposition of tax
- Sec. 3322. Definitions
- (Sec. 3323. Omitted)
- CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES
- Sec. 3401. Definitions
- Sec. 3402. Income tax collected at source
- Sec. 3403. Liability for tax
- Sec. 3404. Return and payment by governmental employer
- Sec. 3405. Special rules for pensions, annuities, and certain other deferred income
- Sec. 3406. Backup withholding
- (Sec. 3451 to 3456. Repealed. Pub. L. 98-67, title I, Sec. 102(a), Aug. 5, 1983, 97 Stat. 369)
- CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
- Sec. 3501. Collection and payment of taxes
- Sec. 3502. Nondeductibility of taxes in computing taxable income
- Sec. 3503. Erroneous payments
- Sec. 3504. Acts to be performed by agents
- Sec. 3505. Liability of third parties paying or providing for wages
- Sec. 3506. Individuals providing companion sitting placement services
- Sec. 3507. Advance payment of earned income credit
- Sec. 3508. Treatment of real estate agents and direct sellers
- Sec. 3509. Determination of employer's liability for certain employment taxes
- Sec. 3510. Coordination of collection of domestic service employment taxes with collection of income taxes
Index | Prev | Next
