Code of Federal Regulations · Part

Part 32 — Temporary Employment Tax Regulations Under The Act Of December 29, 1981 (pub. L. 97-123)

26 C.F.R. pt. 32

• § 32.1 Social Security Taxes With Respect To Payments On Account Of Sickness Or Accident Disability
• § 32.2 Railroad Retirement Taxes With Respect To Payments On Account Of Sickness Or Accident Disability