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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 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.
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