Subtitle C — Employment Taxes
- Ch. 21 Federal Insurance Contributions Act §§3101 to 3134
- Ch. 22 Railroad Retirement Tax Act §§3201 to 3241
- Ch. 23 Federal Unemployment Tax Act §§3301 to 3311
- Ch. 23A Railroad Unemployment Repayment Tax §§3321 to 3323
- Ch. 24 Collection of Income Tax at Source on Wages §§3401 to 3456
- Ch. 25 General Provisions Relating to Employment Taxes §§3501 to 3512