---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchC/part31"
level: "part"
label: "Part 31"
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-part31"
sections_count: 352
---

# Part 31 — 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 › Subchapter C — Employment Taxes and Collection of Income Tax at Source

## Contents

- [Subpart A — Introduction](/cfr/26/chI-subchC-part31-subpartA.md)
- [Subpart B — Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)](/cfr/26/chI-subchC-part31-subpartB.md)
- [Subpart C — Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)](/cfr/26/chI-subchC-part31-subpartC.md)
- [Subpart D — Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)](/cfr/26/chI-subchC-part31-subpartD.md)
- [Subpart E — Collection of Income Tax at Source](/cfr/26/chI-subchC-part31-subpartE.md)
- [Subpart F — General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)](/cfr/26/chI-subchC-part31-subpartF.md)
- [Subpart G — Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)](/cfr/26/chI-subchC-part31-subpartG.md)