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United States Code
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Title 26 — Internal Revenue Code
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Subtitle C — Employment Taxes
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Chapter 21 — Federal Insurance Contributions Act
Ch. 22
Railroad Retirement Tax Act
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Chapter 21 — Federal Insurance Contributions Act
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Subch. A
Tax on Employees
§§3101 to 3102
Subch. B
Tax on Employers
§§3111 to 3113
Subch. C
General Provisions
§§3121 to 3128
Subch. D
Credits
§§3131 to 3134
Ch. 22
Railroad Retirement Tax Act
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