Code of Federal Regulations > Title 26 > Chapter I > Part 31 - PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Subpart A [§ 31.0-1 - § 31.0-4] - Subpart A—Introduction

Subpart B [§ 31.3101-1 - § 31.3134-1] - Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)

Subpart C [§ 31.3201-1 - § 31.3231(e)-2] - Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)

Subpart D [§ 31.3301-1 - § 31.3308-1] - Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)

Subpart E [§ 31.3401(a)-1 - § 31.3406(j)-1] - Subpart E—Collection of Income Tax at Source

Subpart F [§ 31.3501(a)-1T - § 31.3511-1] - Subpart F—General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)

Subpart G [§ 31.6001-1 - § 31.7805-1] - Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)