---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchC"
level: "subchap"
label: "Subchapter C"
heading: "Employment Taxes and Collection of Income Tax at Source"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchC"
sections_count: 372
---

# Subchapter C — Employment Taxes and Collection of Income Tax at Source

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury

## Contents

- [Part 30 — Part 30 [reserved]](/cfr/26/chI-subchC-part30.md)
- [Part 31 — Employment Taxes and Collection of Income Tax at Source](/cfr/26/chI-subchC-part31.md)
- [Part 32 — Temporary Employment Tax Regulations under the Act of December 29, 1981 (pub. L. 97-123)](/cfr/26/chI-subchC-part32.md)
- [Part 34 — Part 34 [reserved]](/cfr/26/chI-subchC-part34.md)
- [Part 35 — Employment Tax and Collection of Income Tax at Source Regulations under the Tax Equity and Fiscal Responsibility Act of 1982](/cfr/26/chI-subchC-part35.md)
- [Part 35a — Temporary Employment Tax Regulations under the Interest and Dividend Tax Compliance Act of 1983](/cfr/26/chI-subchC-part35a.md)
- [Part 36 — Contract Coverage of Employees of Foreign Subsidiaries](/cfr/26/chI-subchC-part36.md)
- [Part 37-39 — Parts 37-39 [reserved]](/cfr/26/chI-subchC-part37-39.md)