CFR›Title 26›Chapter I›Part 31›Subpart A ContainsSections 31.0-1–31.0-4CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart A—Introduction Sections 31.0-1 § 31.0-1 Introduction. 31.0-2 § 31.0-2 General definitions and use of terms. 31.0-3 § 31.0-3 Scope of regulations. 31.0-4 § 31.0-4 Extent to which the regulations in this part supersede prior regulations. Next B Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)