§3321. Imposition of tax — Inbound Citations

Citations to §3321(a)

• 45 U.S.C. § 358(a)(8)(A)(ii)

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  (ii) that portion of the tax imposed under section 3321(a) of title 26 that is attributable to the surtax rate under section 516(b) of the Railroad Unemployment Insurance and Retirement Improvement Act of 1988;² and
• 45 U.S.C. § 358(a)(8)(A)(iii)

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  (iii) any taxes paid by the employer pursuant to section 3321(a) of title 26 (after the outstanding balance of loans made under section 360(d) of this title before October 1, 1985, plus interest, have been paid);