Laws: Cases and Codes : U.S. Code : Title 26
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U.S. Code as of:
01/19/04
Subtitle C - Notes
Chapter Sec.(!1)
21. Federal insurance contributions act 3101
22. Railroad retirement tax act 3201
23. Federal unemployment tax act 3301
23A. Railroad Unemployment Repayment Tax 3321
24. Collection of income tax at source on wages 3401
25. General provisions relating to employment taxes 3501
AMENDMENTS
1983 - Pub. L. 98-76, title II, Sec. 231(c), Aug. 12, 1983, 97
Stat. 429, added item for chapter 23A.
Pub. L. 98-67 repealed amendments made by Pub. L. 97-248. See
1982 Amendment note below.
1982 - Pub. L. 97-248, title III, Secs. 307(b)(1), (6), 308(a),
Sept. 3, 1982, 96 Stat. 590, 591, provided that, applicable to
payments of interest, dividends, and patronage dividends paid or
credited after June 30, 1983, the heading of subtitle C is amended
to read "Employment Taxes and Collection of Income Tax at Source",
the caption of chapter 24 is amended by striking out "On Wages",
and the caption of chapter 25 is amended by inserting "And
Collection Of Income Taxes At Source" after "Employment Taxes".
Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97
Stat. 369, repealed subtitle A (Secs. 301-308) of title III of Pub.
L. 97-248 as of the close of June 30, 1983, and provided that the
Internal Revenue Code of 1954 [now 1986] [this title] shall be
applied and administered (subject to certain exceptions) as if such
subtitle A (and the amendments made by such subtitle A) had not
been enacted.
-SECREF-
SUBTITLE REFERRED TO IN OTHER SECTIONS
This subtitle is referred to in sections 139, 1314, 1398, 6242,
6305, 6331, 6656, 7436, 7508, 7512, 7519, 7873 of this title; title
33 section 902.
-FOOTNOTE-
(!1) Section numbers editorially supplied.
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