Internal Revenue Code - Subtitle C - Index

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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 Repealed.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

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