26 USC Subtitle C, CHAPTER 21, Subchapter C: Front Matter
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26 USC Subtitle C, CHAPTER 21, Subchapter C: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle C-Employment TaxesCHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACTSubchapter C-General Provisions
Jump To: MiscellaneousAmendments

Subchapter C-General Provisions

Sec.
3121.
Definitions.
3122.
Federal service.
3123.
Deductions as constructive payments.
3124.
Estimate of revenue reduction.
3125.
Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia.
3126.
Return and payment by governmental employer.
3127.
Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs.
3128.
Short title.

        

Editorial Notes

Amendments

1988- Pub. L. 100–647, title VIII, §8007(a)(2), Nov. 10, 1988, 102 Stat. 3782 , added item 3127 and redesignated former item 3127 as 3128.

1986- Pub. L. 99–509, title IX, §9002(a)(2), Oct. 21, 1986, 100 Stat. 1971 , added item 3126 and redesignated former item 3126 as 3127.

Pub. L. 99–272, title XIII, §13205(a)(2)(A)(iii), Apr. 7, 1986, 100 Stat. 315 , inserted "States," in item 3125.

1965- Pub. L. 89–97, title III, §317(c)(3), July 30, 1965, 79 Stat. 389 , inserted reference to the District of Columbia in item 3125.

1960- Pub. L. 86–778, title I, §103(q)(2), Sept. 13, 1960, 74 Stat. 940 , added item 3125 and redesignated former item 3125 as 3126.