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Regulations last checked for updates: May 12, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 31
Subpart C - Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
TAX ON EMPLOYEES
§ 31.3201-1 - Measure of employee tax.
§ 31.3201-2 - Rates and computation of employee tax.
§ 31.3202-1 - Collection of, and liability for, employee tax.
TAX ON EMPLOYEE REPRESENTATIVES
§ 31.3211-1 - Measure of employee representative tax.
§ 31.3211-2 - Rates and computation of employee representative tax.
§ 31.3211-3 - Employee representative supplemental tax.
§ 31.3212-1 - Determination of compensation.
TAX ON EMPLOYERS
§ 31.3221-1 - Measure of employer tax.
§ 31.3221-2 - Rates and computation of employer tax.
§ 31.3221-3 - Supplemental tax.
§ 31.3221-4 - Exception from supplemental tax.
§ 31.3221-5 - Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
GENERAL PROVISIONS
§ 31.3231(a)-1 - Who are employers.
§ 31.3231(b)-1 - Who are employees.
§ 31.3231(c)-1 - Who are employee representatives.
§ 31.3231(d)-1 - Service.
§ 31.3231(e)-1 - Compensation.
§ 31.3231(e)-2 - Contribution base.
authority:
26 U.S.C. 7805.
source:
T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
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