26 CFR Part 31 - Subpart C - Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
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Tax on Employees (§§ 31.3201-1 - 31.3202-1)
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Tax on Employee Representatives (§§ 31.3211-1 - 31.3212-1)
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Tax on Employers (§§ 31.3221-1 - 31.3221-5)
- § 31.3221-1 Measure of employer tax.
- § 31.3221-2 Rates and computation of employer tax.
- § 31.3221-3 Supplemental tax.
- § 31.3221-4 Exception from supplemental tax.
- § 31.3221-5 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
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General Provisions (§§ 31.3231(a)-1 - 31.3231(e)-2)