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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 22 — Railroad Retirement Tax Act
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Subchapter E — Tier 2 Tax Rate Determination
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Subch. D
General Provisions
Subchapter E — Tier 2 Tax Rate Determination
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§3241
Determination of tier 2 tax rate based on average account benefits ratio
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Subch. D
General Provisions
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