Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- Subpart A - INTRODUCTION (§§ 31.0-1 — 31.0-4)
- Subpart B - FEDERAL INSURANCE CONTRIBUTIONS ACT (CHAPTER 21, INTERNAL REVENUE CODE OF 1954) (§§ 31.3121 — 31.3112-1)
- Subpart C - RAILROAD RETIREMENT TAX ACT (CHAPTER 22, INTERNAL REVENUE CODE OF 1954) (§§ 31.3231 — 31.3221-5)
- Subpart D - FEDERAL UNEMPLOYMENT TAX ACT (CHAPTER 23, INTERNAL REVENUE CODE OF 1954) (§§ 31.3301-1 — 31.3306)
- Subpart E - COLLECTION OF INCOME TAX AT SOURCE (§§ 31.3401 — 31.3402)
- Subpart F - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES (CHAPTER 25, INTERNAL REVENUE CODE OF 1954) (§§ 31.3501 — 31.3511-1)
- Subpart G - ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO EMPLOYMENT TAXES (SELECTED PROVISIONS OF SUBTITLE F, INTERNAL REVENUE CODE OF 1954) (§§ 31.6001-1 — 31.6652)