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CHAPTER 22—RAILROAD RETIREMENT TAX ACT (§§ 3201—3241)

• Subchapter A—Tax on Employees (§§ 3201—3202)
• Subchapter B—Tax on Employee Representatives (§§ 3211—3212)
• Subchapter C—Tax on Employers (§ 3221)
• Subchapter D—General Provisions (§§ 3231—3233)
• Subchapter E—Tier 2 Tax Rate Determination (§ 3241)