Subtitle C - EMPLOYMENT TAXES
- Chapter 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT (§§ 3101 — 3134)
- Chapter 22 - RAILROAD RETIREMENT TAX ACT (§§ 3201 — 3241)
- Chapter 23 - FEDERAL UNEMPLOYMENT TAX ACT (§§ 3301 — 3311)
- Chapter 23A - RAILROAD UNEMPLOYMENT REPAYMENT TAX (§§ 3321 — 3323)
- Chapter 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES (§§ 3401 — 3451)
- Chapter 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES (§§ 3501 — 3512)