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.

        

Editorial Notes

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".