Title 26

PART 31 SUBPART c

Subpart C - Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)

26:17.0.1.1.2.3.11SUBJGRP 11
Tax on Employees
26:17.0.1.1.2.3.11.1SECTION 31.3201-1
   31.3201-1 Measure of employee tax.
26:17.0.1.1.2.3.11.2SECTION 31.3201-2
   31.3201-2 Rates and computation of employee tax.
26:17.0.1.1.2.3.11.3SECTION 31.3202-1
   31.3202-1 Collection of, and liability for, employee tax.
26:17.0.1.1.2.3.12SUBJGRP 12
Tax on Employee Representatives
26:17.0.1.1.2.3.12.4SECTION 31.3211-1
   31.3211-1 Measure of employee representative tax.
26:17.0.1.1.2.3.12.5SECTION 31.3211-2
   31.3211-2 Rates and computation of employee representative tax.
26:17.0.1.1.2.3.12.6SECTION 31.3211-3
   31.3211-3 Employee representative supplemental tax.
26:17.0.1.1.2.3.12.7SECTION 31.3212-1
   31.3212-1 Determination of compensation.
26:17.0.1.1.2.3.13SUBJGRP 13
Tax on Employers
26:17.0.1.1.2.3.13.8SECTION 31.3221-1
   31.3221-1 Measure of employer tax.
26:17.0.1.1.2.3.13.9SECTION 31.3221-2
   31.3221-2 Rates and computation of employer tax.
26:17.0.1.1.2.3.13.10SECTION 31.3221-3
   31.3221-3 Supplemental tax.
26:17.0.1.1.2.3.13.11SECTION 31.3221-4
   31.3221-4 Exception from supplemental tax.
26:17.0.1.1.2.3.13.12SECTION 31.3221-5T
   31.3221-5T Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
26:17.0.1.1.2.3.14SUBJGRP 14
General Provisions
26:17.0.1.1.2.3.14.13SECTION 31.3231(a)-1
   31.3231(a)-1 Who are employers.
26:17.0.1.1.2.3.14.14SECTION 31.3231(b)-1
   31.3231(b)-1 Who are employees.
26:17.0.1.1.2.3.14.15SECTION 31.3231(c)-1
   31.3231(c)-1 Who are employee representatives.
26:17.0.1.1.2.3.14.16SECTION 31.3231(d)-1
   31.3231(d)-1 Service.
26:17.0.1.1.2.3.14.17SECTION 31.3231(e)-1
   31.3231(e)-1 Compensation.
26:17.0.1.1.2.3.14.18SECTION 31.3231(e)-2
   31.3231(e)-2 Contribution base.