Part 31 — Employment Taxes and Collection of Income Tax at Source
- Subpt. A Introduction §§31.0-1 to 31.0-4
- Subpt. B Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) §§31.3101-1 to 31.3134-1
- Subpt. C Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) §§31.3201-1 to 31.3231(e)-2
- Subpt. D Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) §§31.3301-1 to 31.3308-1
- Subpt. E Collection of Income Tax at Source §§31.3401(a)-1 to 31.3406(j)-1
- Subpt. F General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954) §§31.3501(a)-1T to 31.3511-1
- Subpt. G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) §§31.6001-1 to 31.7805-1