Justis AI
Pricing
Sign In
  1. US law
  2. Federal (United States)
  3. Regulations
  4. Title 26 CFR — Internal Revenue
  5. Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  6. Part 31 — EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

Federal (United States) · Regulations

Part 31 — EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

349 sections

7 groups

  • Subpart A — Introduction4 sections
  • Subpart B — Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)84 sections
  • Subpart C — Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)18 sections
  • Subpart D — Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)60 sections
  • Subpart E — Collection of Income Tax at Source96 sections
  • Subpart F — General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)10 sections
  • Subpart G — Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)77 sections
Justis AI

Where legal work gets done. One associate. Everything legal.

Ask about Justis AI
AssociateMattersTabular ReviewCase LawDigital TwinMemoryInternsStudio
PricingDownload appTemplatesUS lawUS Law APIBlog & InsightsFeedbackRoadmapChangelogSupport
All comparisonsJustis vs ChatGPTJustis vs ClaudeJustis vs Gemini
Privacy PolicyTerms of ServiceCancellation & Refunds
© 2026 Justis AI. All rights reserved.All systems operational