---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC"
level: "subtitle"
label: "Subtitle C"
heading: "Employment Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stC"
sections_count: 59
---

# Subtitle C — Employment Taxes

Title 26 — Internal Revenue Code

## Contents

- [Chapter 21 — Federal Insurance Contributions Act](/usc/26/stC-ch21.md)
- [Chapter 22 — Railroad Retirement Tax Act](/usc/26/stC-ch22.md)
- [Chapter 23 — Federal Unemployment Tax Act](/usc/26/stC-ch23.md)
- [Chapter 23A — Railroad Unemployment Repayment Tax](/usc/26/stC-ch23A.md)
- [Chapter 24 — Collection of Income Tax at Source on Wages](/usc/26/stC-ch24.md)
- [Chapter 25 — General Provisions Relating to Employment Taxes](/usc/26/stC-ch25.md)