SUBPART C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) (§31.3201-1 to §31.3231(e)-2)
- 31.3201-1—Measure of employee tax.
- 31.3201-2—Rates and computation of employee tax.
- 31.3202-1—Collection of, and liability for, employee tax.
- 31.3211-1—Measure of employee representative tax.
- 31.3211-2—Rates and computation of employee representative tax.
- 31.3211-3—Employee representative supplemental tax.
- 31.3212-1—Determination of compensation.
- 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.
- 31.3231(a)-1—Who are employers.
- 31.3231(b)-1—Who are employees.
- 31.3231(c)-1—Who are employee representatives.
- 31.3231(d)-1—Service.
- 31.3231(e)-1—Compensation.
- 31.3231(e)-2—Contribution base.