26 U.S. Code Chapter 23 - FEDERAL UNEMPLOYMENT TAX ACT

Sec. 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 entities. 3310. Judicial review. 3311. Short title.
Amendments

1976—Pub. L. 94–566, title I, § 115(c)(4),Oct. 20, 1976, 90 Stat. 2671, substituted “services performed for nonprofit organizations or governmental entities” for “certain services performed for nonprofit organizations and for State hospitals and institutions of higher education” in item 3309.
1970—Pub. L. 91–373, title I, §§ 104(b)(2), 131 (b)(3),Aug. 10, 1970, 84 Stat. 699, 705, added items 3309 and 3310 and redesignated former item 3309 as 3311.
1960—Pub. L. 86–778, title V, § 531(d)(2),Sept. 13, 1960, 74 Stat. 984, added item 3308 and redesignated former item 3308 as 3309.

 

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