PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- SUBPART A—Introduction (§31.0-1 to §31.0-4)
- SUBPART B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) (§31.3101-1 to §31.3123-1)
- SUBPART C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) (§31.3201-1 to §31.3231(e)-2)
- SUBPART D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) (§31.3301-1 to §31.3308-1)
- SUBPART E—Collection of Income Tax at Source (§31.3401(a)-1 to §31.3406(j)-1)
- SUBPART F—General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954) (§31.3501(a)-1T to §31.3507-2)
- SUBPART G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) (§31.6001-1 to §31.7805-1)