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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 32 - PART 32—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)
§ 32.1 - Social security taxes with respect to payments on account of sickness or accident disability.
§ 32.2 - Railroad retirement taxes with respect to payments on account of sickness or accident disability.
authority:
95 Stat. 1662 and 1663,
26 U.S.C. 3121
(a) and 3231(e)(4); 68A Stat. 917,
26 U.S.C. 7805.
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