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Part 32—Temporary Employment Tax Regulations Under the Act of December 29, 1981 (Pub. L. 97-123)

Temporary Employment Tax Regulations Under the Act of December 29, 1981 (Pub. L. 97-123)

ContainsSections 32.1–32.2

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Displayed edition2026-04-15

Last updated2026-04-15

PART 32—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)

32.1
§ 32.1 Social security taxes with respect to payments on account of sickness or accident disability.
32.2
§ 32.2 Railroad retirement taxes with respect to payments on account of sickness or accident disability.

Authority95 Stat. 1662 and 1663, 26 U.S.C. 3121(a) and 3231(e)(4); 68A Stat. 917, 26 U.S.C. 7805.