Subtitle C—Employment Taxes (§§ 3101—3510)
- CHAPTER 21—FEDERAL INSURANCE CONTRIBUTIONS ACT (§§ 3101—3128)
- CHAPTER 22—RAILROAD RETIREMENT TAX ACT (§§ 3201—3241)
- CHAPTER 23—FEDERAL UNEMPLOYMENT TAX ACT (§§ 3301—3311)
- CHAPTER 23A—RAILROAD UNEMPLOYMENT REPAYMENT TAX (§§ 3321—3323)
- CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGES (§§ 3401—3451_to_3456)
- CHAPTER 25—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES (§§ 3501—3510)