Code of Federal Regulations · Part

Part 31 — Employment Taxes And Collection Of Income Tax At Source

26 C.F.R. pt. 31

• Subpart A Introduction
• Subpart B Federal Insurance Contributions Act (chapter 21, Internal Revenue Code Of 1954)
• Subpart C Railroad Retirement Tax Act (chapter 22, Internal Revenue Code Of 1954)
• Subpart D Federal Unemployment Tax Act (chapter 23, Internal Revenue Code Of 1954)
• Subpart E Collection Of Income Tax At Source
• Subpart F General Provisions Relating To Employment Taxes (chapter 25, Internal Revenue Code Of 1954)
• Subpart G Administrative Provisions Of Special Application To Employment Taxes (selected Provisions Of Subtitle F, Internal Revenue Code Of 1954)