Title 26

PART 32 Part 32 - Temporary Employment Tax Regulations Under The Act Of December 29, 1981 (pub. L. 97-123)

PART 32 - TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123) Authority:95 Stat. 1662 and 1663, 26 U.S.C. 3121(a) and 3231(e)(4); 68A Stat. 917, 26 U.S.C. 7805.

Authority: 95 Stat. 1662 and 1663, 26 U.S.C. 3121(a) and 3231(e)(4); 68A Stat. 917, 26 U.S.C. 7805.

26:17.0.1.1.3.0.15.1	SECTION 32.1	32.1 Social security taxes with respect to payments on account of sickness or accident disability.
26:17.0.1.1.3.0.15.2	SECTION 32.2	32.2 Railroad retirement taxes with respect to payments on account of sickness or accident disability.