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title 26
Internal Revenue
chapter I-i16
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 31
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
subpart C
Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
subjgrp 14
General Provisions
Subjgrp 14. General Provisions
§ 31.3231(a)-1 - Who are employers.
§ 31.3231(b)-1 - Who are employees.
§ 31.3231(c)-1 - Who are employee representatives.
§ 31.3231(d)-1 - Service.
§ 31.3231(e)-1 - Compensation.
§ 31.3231(e)-2 - Contribution base.