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U.S Code last checked for updates: May 01, 2025
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Title 26
Subtitle C
Chapter 22
Subchapter A [§ 3201 - § 3202] - Tax on Employees
Subchapter B [§ 3211 - § 3212] - Tax on Employee Representatives
Subchapter C [§ 3221 - § 3221] - Tax on Employers
Subchapter D [§ 3231 - § 3233] - General Provisions
Subchapter E [§ 3241 - § 3241] - Tier 2 Tax Rate Determination
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