---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchC/part32"
level: "part"
label: "Part 32"
heading: "Temporary Employment Tax Regulations under the Act of December 29, 1981 (pub. L. 97-123)"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchC-part32"
sections_count: 2
---

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

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

## Sections

- [§32.1. Social security taxes with respect to payments on account of sickness or accident disability.](/cfr/26/32.1.md)
- [§32.2. Railroad retirement taxes with respect to payments on account of sickness or accident disability.](/cfr/26/32.2.md)