US Code Title 26 Chapter 21 Federal Insurance Contributions Act

Subchapter A - Tax on Employees

§ 3101 - Rate of Tax
§ 3102 - Deduction of Tax From Wages

Subchapter B - Tax on Employers

§ 3111 - Rate of Tax
§ 3112 - Instrumentalities of the United States

Subchapter C - General Provisions

§ 3121 - Definitions
§ 3122 - Federal Service
§ 3123 - Deductions as Constructive Payments
§ 3124 - Estimate of Revenue Reduction
§ 3125 - Returns in the Case of Governmental Employees in States, Guam, American Samoa, and the District of Columbia
§ 3126 - Return and Payment by Governmental Employer
§ 3127 - Exemption for Employers and Their Employees Where Both Are Members of Religious Faiths Opposed to Participation in Social Security Act Programs
§ 3128 - Short Title

Last modified: October 26, 2015