Subpart C — Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
- §31.3201-1 Measure of employee tax.
- §31.3201-2 Rates and computation of employee tax.
- §31.3202-1 Collection of, and liability for, employee tax.
- §31.3211-1 Measure of employee representative tax.
- §31.3211-2 Rates and computation of employee representative tax.
- §31.3211-3 Employee representative supplemental tax.
- §31.3212-1 Determination of compensation.
- §31.3221-1 Measure of employer tax.
- §31.3221-2 Rates and computation of employer tax.
- §31.3221-3 Supplemental tax.
- §31.3221-4 Exception from supplemental tax.
- §31.3221-5 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
- §31.3231(a)-1 Who are employers.
- §31.3231(b)-1 Who are employees.
- §31.3231(c)-1 Who are employee representatives.
- §31.3231(d)-1 Service.
- §31.3231(e)-1 Compensation.
- §31.3231(e)-2 Contribution base.