Chapter 21. Federal Insurance Contributions Act

Subchapter A. Tax On Employees

• 26 U.S.C. § 3101 Rate of Tax
• 26 U.S.C. § 3102 Deduction of Tax From Wages

Subchapter B. Tax On Employers

• 26 U.S.C. § 3111 Rate of Tax
• 26 U.S.C. § 3112 Instrumentalities of the United States
• 26 U.S.C. § 3113 Repealed

Subchapter C. General Provisions

• 26 U.S.C. § 3121 Definitions
• 26 U.S.C. § 3122 Federal Service
• 26 U.S.C. § 3123 Deductions As Constructive Payments
• 26 U.S.C. § 3124 Estimate of Revenue Reduction
• 26 U.S.C. § 3125 Returns In the Case of Governmental Employees In States, Guam, American Samoa, and the District of Columbia
• 26 U.S.C. § 3126 Return and Payment By Governmental Employer
• 26 U.S.C. § 3127 Exemption For Employers and Their Employees Where Both Are Members of Religious Faiths Opposed to Participation In Social Security Act Programs
• 26 U.S.C. § 3128 Short Title