CFR›Title 26›Chapter I›Part 31›Subpart C ContainsSubject groups General Provisions–Tax on EmployersCorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Subject Groups General Provisions General Provisions Sections 31.3231(a)-1–31.3231(e)-2 Tax on Employee Representatives Tax on Employee Representatives Sections 31.3211-1–31.3212-1 Tax on Employees Tax on Employees Sections 31.3201-1–31.3202-1 Tax on Employers Tax on Employers Sections 31.3221-1–31.3221-5 Previous B Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Next D Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)