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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle C
Chapter 21
Subchapter A [§ 3101 - § 3102] - Tax on Employees
Subchapter B [§ 3111 - § 3113] - Tax on Employers
Subchapter C [§ 3121 - § 3128] - General Provisions
Subchapter D [§ 3131 - § 3134] - Credits
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