---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC/ch21/schC"
level: "subchapter"
label: "Subchapter C"
heading: "General Provisions"
release: "119-102"
url: "https://uscodex.org/usc/26/stC-ch21-schC"
sections_count: 8
---

# Subchapter C — General Provisions

Title 26 — Internal Revenue Code › Subtitle C — Employment Taxes › Chapter 21 — Federal Insurance Contributions Act

## Sections

- [§3121. Definitions](/usc/26/3121.md)
- [§3122. Federal service](/usc/26/3122.md)
- [§3123. Deductions as constructive payments](/usc/26/3123.md)
- [§3124. Estimate of revenue reduction](/usc/26/3124.md)
- [§3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia](/usc/26/3125.md)
- [§3126. Return and payment by governmental em­ployer](/usc/26/3126.md)
- [§3127. Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs](/usc/26/3127.md)
- [§3128. Short title](/usc/26/3128.md)