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U.S Code last checked for updates: May 22, 2025
All TitlesTitle 26Subtitle CChapter 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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