Subtitle C: Employment Taxes
Chapter 21: FEDERAL INSURANCE CONTRIBUTIONS ACT
- Subchapter A: Tax on Employees
- Subchapter B: Tax on Employers
- Section 3111: Rate of tax
- Section 3112: Instrumentalities of the United States
- [Section 3113: Repealed. Pub. L. 94–455, title XIX, § 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806]
- Subchapter C: General Provisions
- Section 3121: Definitions
- Section 3122: Federal service
- Section 3123: Deductions as constructive payments
- Section 3124: Estimate of revenue reduction
- Section 3125: Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
- Section 3126: Return and payment by governmental employer
- Section 3127: Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
- Section 3128: Short title
Chapter 22: RAILROAD RETIREMENT TAX ACT
Chapter 23: FEDERAL UNEMPLOYMENT TAX ACT
- Section 3301: Rate of tax
- Section 3302: Credits against tax
- Section 3303: Conditions of additional credit allowance
- Section 3304: Approval of State laws
- Section 3305: Applicability of State law
- Section 3306: Definitions
- Section 3307: Deductions as constructive payments
- Section 3308: Instrumentalities of the United States
- Section 3309: State law coverage of services performed for nonprofit organizations or governmental entities
- Section 3310: Judicial review
- Section 3311: Short title
Chapter 24: COLLECTION OF INCOME TAX AT SOURCE ON WAGES
- Section 3401: Definitions
- Section 3402: Income tax collected at source
- Section 3403: Liability for tax
- Section 3404: Return and payment by governmental employer
- Section 3405: Special rules for pensions, annuities, and certain other deferred income
- Section 3406: Backup withholding
- [Section 3451 to 3456: Repealed. Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369]
Chapter 25: GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
- Section 3501: Collection and payment of taxes
- Section 3502: Nondeductibility of taxes in computing taxable income
- Section 3503: Erroneous payments
- Section 3504: Acts to be performed by agents
- Section 3505: Liability of third parties paying or providing for wages
- Section 3506: Individuals providing companion sitting placement services
- [Section 3507: Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403]
- Section 3508: Treatment of real estate agents and direct sellers
- Section 3509: Determination of employer’s liability for certain employment taxes
- Section 3510: Coordination of collection of domestic service employment taxes with collection of income taxes
- Section 3511: Certified professional employer organizations
- Section 3512: Treatment of certain persons as employers with respect to motion picture projects