Chapter 21 - FEDERAL INSURANCE CONTRIBUTIONS ACTBrowse as ListSearch WithinSubchapter A - Tax on Employees (§§ 3101 — 3102)Subchapter B - Tax on Employers (§§ 3111 — 3113)Subchapter C - General Provisions (§§ 3121 — 3128)Subchapter D - Credits (§§ 3131 — 3134)