CHAPTER 21 — Federal Insurance Contributions Act
17 sections.
Subchapter A — Tax on Employees 2 sections
Subchapter B — Tax on Employers 3 sections
Subchapter C — General Provisions 8 sections
- § 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