Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter C - Employment Taxes and Collection of Income Tax at Source |
Part 31 - Employment Taxes and Collection of Income Tax at Source |
Subpart B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) |
General Provisions |