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title 26
INTERNAL REVENUE CODE
subtitle C
Employment Taxes
chapter 21
FEDERAL INSURANCE CONTRIBUTIONS ACT
Chapter 21. FEDERAL INSURANCE CONTRIBUTIONS ACT
SUBCHAPTER
A
[§ 3101 - § 3102]
- Tax on Employees
SUBCHAPTER
B
[§ 3111 - § 3113]
- Tax on Employers
SUBCHAPTER
C
[§ 3121 - § 3128]
- General Provisions
SUBCHAPTER
D
[§ 3131 - § 3134]
- Credits