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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle C. Employment Taxes |
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Chapter 22. RAILROAD RETIREMENT TAX ACT |
| SubChapter A. Tax on Employees |
| SubChapter B. Tax on Employee Representatives |
| SubChapter C. Tax on Employers |
| SubChapter D. General Provisions |
| SubChapter E. Tier 2 Tax Rate Determination |
Miscellaneous
2001—Pub. L. 107–90, title II, § 204(e)(5),