Subpart C - Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)  


Tax on Employee Representatives
§ 31.3211-1 - Measure of employee representative tax.
§ 31.3211-2 - Rates and computation of employee representative tax.
§ 31.3211-3 - Employee representative supplemental tax.
§ 31.3212-1 - Determination of compensation.
Tax on Employers
§ 31.3221-1 - Measure of employer tax.
§ 31.3221-2 - Rates and computation of employer tax.
§ 31.3221-3 - Supplemental tax.
§ 31.3221-4 - Exception from supplemental tax.
§ 31.3221-5 - Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
§ 31.3221-5T - Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
Tax on Employees
§ 31.3201-1 - Measure of employee tax.
§ 31.3201-2 - Rates and computation of employee tax.
§ 31.3202-1 - Collection of, and liability for, employee tax.
General Provisions
§ 31.3231(a)-1 - Who are employers.
§ 31.3231(b)-1 - Who are employees.
§ 31.3231(c)-1 - Who are employee representatives.
§ 31.3231(d)-1 - Service.
§ 31.3231(e)-1 - Compensation.
§ 31.3231(e)-2 - Contribution base.