Chapter 21: FEDERAL INSURANCE CONTRIBUTIONS ACT
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- [Section 3113: Repealed.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