CHAPTER 21— FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter C— General Provisions
26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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,…
- § 3126. Return and payment by governmental employer
- § 3127. Exemption for employers and their employees where both are members of religious…
- § 3128. Short title
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