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 United States Code (Last Updated: May 24, 2014)
 Title 26. INTERNAL REVENUE CODE
 SubTitle C. Employment Taxes
 Chapter 21. FEDERAL INSURANCE CONTRIBUTIONS ACT
 SubChapter C. General Provisions

  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

Amendments

Amendments

1988—Pub. L. 100–647, title VIII, § 8007(a)(2), Nov. 10, 1988, 102 Stat. 3782, added item 3127 and redesignated former item 3127 as 3128.

1986—Pub. L. 99–509, title IX, § 9002(a)(2), Oct. 21, 1986, 100 Stat. 1971, added item 3126 and redesignated former item 3126 as 3127.

Pub. L. 99–272, title XIII, § 13205(a)(2)(A)(iii), Apr. 7, 1986, 100 Stat. 315, inserted “States,” in item 3125.

1965—Pub. L. 89–97, title III, § 317(c)(3), July 30, 1965, 79 Stat. 389, inserted reference to the District of Columbia in item 3125.

1960—Pub. L. 86–778, title I, § 103(q)(2), Sept. 13, 1960, 74 Stat. 940, added item 3125 and redesignated former item 3125 as 3126.