26 USC Ch. 23A: Front Matter
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26 USC Ch. 23A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle C-Employment TaxesCHAPTER 23A-RAILROAD UNEMPLOYMENT REPAYMENT TAX
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CHAPTER 23A-RAILROAD UNEMPLOYMENT REPAYMENT TAX

Sec.
3321.
Imposition of tax.
3322.
Definitions.

        

Amendments

1990- Pub. L. 101–508, title XI, §11704(a)(18), Nov. 5, 1990, 104 Stat. 1388–519 , substituted "23A-" for "23A." in chapter heading.

1988- Pub. L. 100–647, title VII, §7106(a), Nov. 10, 1988, 102 Stat. 3772 , reenacted chapter heading and item 3321 without change, substituted "Definitions" for "Taxable period" in item 3322, and omitted item 3323 "Other definitions".

Chapter Referred to in Other Sections

This chapter is referred to in section 6513 of this title.