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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter C - Employment Taxes and Collection of Income Tax at Source |
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Part 31 - Employment Taxes and Collection of Income Tax at Source |
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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. |