Federal (United States) · Regulations
Subpart C — Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
18 sections
18 sections
- 26 C.F.R. § 31.3201-1Measure of employee tax.
- 26 C.F.R. § 31.3201-2Rates and computation of employee tax.
- 26 C.F.R. § 31.3202-1Collection of, and liability for, employee tax.
- 26 C.F.R. § 31.3211-1Measure of employee representative tax.
- 26 C.F.R. § 31.3211-2Rates and computation of employee representative tax.
- 26 C.F.R. § 31.3211-3Employee representative supplemental tax.
- 26 C.F.R. § 31.3212-1Determination of compensation.
- 26 C.F.R. § 31.3221-1Measure of employer tax.
- 26 C.F.R. § 31.3221-2Rates and computation of employer tax.
- 26 C.F.R. § 31.3221-3Supplemental tax.
- 26 C.F.R. § 31.3221-4Exception from supplemental tax.
- 26 C.F.R. § 31.3221-5Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
- 26 C.F.R. § 31.3231(a)-1Who are employers.
- 26 C.F.R. § 31.3231(b)-1Who are employees.
- 26 C.F.R. § 31.3231(c)-1Who are employee representatives.
- 26 C.F.R. § 31.3231(d)-1Service.
- 26 C.F.R. § 31.3231(e)-1Compensation.
- 26 C.F.R. § 31.3231(e)-2Contribution base.