---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchC/part31/subpartC"
level: "subpart"
label: "Subpart C"
heading: "Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchC-part31-subpartC"
sections_count: 18
---

# Subpart C — Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)

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

## Sections

- [§31.3201-1. Measure of employee tax.](/cfr/26/31.3201-1.md)
- [§31.3201-2. Rates and computation of employee tax.](/cfr/26/31.3201-2.md)
- [§31.3202-1. Collection of, and liability for, employee tax.](/cfr/26/31.3202-1.md)
- [§31.3211-1. Measure of employee representative tax.](/cfr/26/31.3211-1.md)
- [§31.3211-2. Rates and computation of employee representative tax.](/cfr/26/31.3211-2.md)
- [§31.3211-3. Employee representative supplemental tax.](/cfr/26/31.3211-3.md)
- [§31.3212-1. Determination of compensation.](/cfr/26/31.3212-1.md)
- [§31.3221-1. Measure of employer tax.](/cfr/26/31.3221-1.md)
- [§31.3221-2. Rates and computation of employer tax.](/cfr/26/31.3221-2.md)
- [§31.3221-3. Supplemental tax.](/cfr/26/31.3221-3.md)
- [§31.3221-4. Exception from supplemental tax.](/cfr/26/31.3221-4.md)
- [§31.3221-5. Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.](/cfr/26/31.3221-5.md)
- [§31.3231(a)-1. Who are employers.](/cfr/26/31.3231(a)-1.md)
- [§31.3231(b)-1. Who are employees.](/cfr/26/31.3231(b)-1.md)
- [§31.3231(c)-1. Who are employee representatives.](/cfr/26/31.3231(c)-1.md)
- [§31.3231(d)-1. Service.](/cfr/26/31.3231(d)-1.md)
- [§31.3231(e)-1. Compensation.](/cfr/26/31.3231(e)-1.md)
- [§31.3231(e)-2. Contribution base.](/cfr/26/31.3231(e)-2.md)