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U.S. Code Title 26
Subtitle C
Chapter 22
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Chapter 22: RAILROAD RETIREMENT TAX ACT
Subchapter A: Tax on Employees
Section 3201: Rate of tax
Section 3202: Deduction of tax from compensation
Subchapter B: Tax on Employee Representatives
Section 3211: Rate of tax
Section 3212: Determination of compensation
Subchapter C: Tax on Employers
Section 3221: Rate of tax
Subchapter D: General Provisions
Section 3231: Definitions
Section 3232: Court jurisdiction
Section 3233: Short title
Subchapter E: Tier 2 Tax Rate Determination
Section 3241: Determination of tier 2 tax rate based on average account benefits ratio