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Code of Federal Regulations (Last Updated: November 8, 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 32 - Temporary Employment Tax Regulations Under the Act of December 29, 1981 (Pub. L. 97-123) |
| § 32.1 - Social security taxes with respect to payments on account of sickness or accident disability. |
| § 32.2 - Railroad retirement taxes with respect to payments on account of sickness or accident disability. |