Federal housing law
26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026
- Last updated
- 2026-10-03
- Contents
- 6 chapters · 74 sections
- Jurisdiction
- United States
Contents
▸CHAPTER 21— FEDERAL INSURANCE CONTRIBUTIONS ACT
Overview▸Subchapter A— Tax on Employees
▸Subchapter C— General Provisions
Overview- § 3121. Definitions
- § 3122. Federal service
- § 3123. Deductions as constructive payments
- § 3124. Estimate of revenue reduction
- § 3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the…
- § 3126. Return and payment by governmental employer
- § 3127. Exemption for employers and their employees where both are members of religious faiths…
- § 3128. Short title
▸CHAPTER 22— RAILROAD RETIREMENT TAX ACT
Overview▸Subchapter A— Tax on Employees
▸Subchapter B— Tax on Employee Representatives
▸Subchapter C— Tax on Employers
▸Subchapter D— General Provisions
▸Subchapter E— Tier 2 Tax Rate Determination
▸CHAPTER 23— FEDERAL UNEMPLOYMENT TAX ACT
Overview- § 3301. Rate of tax
- § 3302. Credits against tax
- § 3303. Conditions of additional credit allowance
- § 3304. Approval of State laws
- § 3305. Applicability of State law
- § 3306. Definitions
- § 3307. Deductions as constructive payments
- § 3308. Instrumentalities of the United States
- § 3309. State law coverage of services performed for nonprofit organizations or governmental e…
- § 3310. Judicial review
- § 3311. Short title
▸CHAPTER 23A— RAILROAD UNEMPLOYMENT REPAYMENT TAX
▸CHAPTER 24— COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Overview- § 3401. Definitions
- § 3402. Income tax collected at source
- § 3403. Liability for tax
- § 3404. Return and payment by governmental employer
- § 3405. Special rules for pensions, annuities, and certain other deferred income
- § 3406. Backup withholding
- § 3451 to 3456. Repealed. Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369]
▸CHAPTER 25— GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
Overview- § 3501. Collection and payment of taxes
- § 3502. Nondeductibility of taxes in computing taxable income
- § 3503. Erroneous payments
- § 3504. Acts to be performed by agents
- § 3505. Liability of third parties paying or providing for wages
- § 3506. Individuals providing companion sitting placement services
- § 3507. Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403]
- § 3508. Treatment of real estate agents and direct sellers
- § 3509. Determination of employer’s liability for certain employment taxes
- § 3510. Coordination of collection of domestic service employment taxes with collection of inc…
- § 3511. Certified professional employer organizations
- § 3512. Treatment of certain persons as employers with respect to motion picture projects