Subtitle C – Employment Taxes

Employment Taxes

Pathway

Title 26 > Subtitle C

Details

• Reference: Subtitle C
• Legend: Employment Taxes
• USCode Year: 2013

Provision Content

Amendments

1983—Pub. L. 98–76, title II, §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 L. 98–67 repealed amendments made by Pub.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, §§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 L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub.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.

U.S. Encyclopedia of Law Coverage

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Taxes

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Employment Taxes

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to employment taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment taxes-specific issues, written by authorities in the field.

Subchapter III – General Provisions in the Legal Encyclopedia: Employment

In this entry about Subchapter III – General Provisions, find legal reference material, bibliographies and premiere content related to employment in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle C/Chapter 21 – Federal Insurance Contributions Act
• Title 26/Subtitle C/Chapter 22 – Railroad Retirement Tax Act
• Title 26/Subtitle C/Chapter 23 – Federal Unemployment Tax Act
• Title 26/Subtitle C/Chapter 23A – Railroad Unemployment Repayment Tax
• Title 26/Subtitle C/Chapter 24 – Collection of Income Tax At Source On Wages
• Title 26/Subtitle C/Chapter 25 – General Provisions Relating To Employment Taxes