---
kind: "section"
citation: "26 U.S.C. § 3323"
title: "26"
title_heading: "Internal Revenue Code"
number: "3323"
heading: "Omitted"
status: "omitted"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/3323"
units:
  - "Subtitle C — Employment Taxes"
  - "Chapter 23A — Railroad Unemployment Repayment Tax"
---

# [§3323. Omitted — omitted]



## Notes

Section, added Pub. L. 98–76, title II, § 231(a), Aug. 12, 1983, 97 Stat. 427; amended Pub. L. 99–272, title XIII, § 13301(b), Apr. 7, 1986, 100 Stat. 326, contained definitions, prior to the general amendment of this chapter by Pub. L. 100–647, § 7106(a). See section 3322 of this title.