31

32

36

31.0-3 Scope of regulations.

31.0-4 Extent to which the regulations in

this part supersede prior regulations.

Subpart B-Federal Insurance Contributions Act

(Chapter 21, Internal Revenue Code of 1954)

TAX ON EMPLOYEES

31.3101 Statutory provisions; rate of tax.

81.3101-1 Measure of employee tax.

31.3101-2 Rates and computation of em-

ployee tax.

31.8101-3 When employee tax attaches.

31.3102 Statutory provisions; deduction of

tax from wages.

31.3102-1 Collection of, and liability for,

employee tax; in general.

81.3102-2 Manner and time of payment of

employee tax.

81.3102-3 Collection of, and liability for, em-

ployee tax on tips.

TAX ON EMPLOYERS

81.8111 Statutory provisions; rate of tax.

Seo.

31.3111-1 Measure of employer tax.

31.3111-2 Rates and computation of em-
ployer tax.

31.3111-3 When employer tax attaches.
31.3111-4 Liability for employer tax.

31.3111-5 Manner and time of payment of
employer tax.

31.3112 Statutory provisions; instrumental-

ities of the United States.

31.8112-1 Instrumentalities of the United

States specifically exempted from the

employer tax.

31.3118 Statutory provisions; District of

Columbia credit unions.

Sec.

31.3121 (a) (3) Statutory provisions; definitions; wages; retirement payments. 31.3121(a)(3)-1 Retirement payments. 31.3121(a) (4) Statutory provisions; definitions; wages; payments on account of sickness or accident disability, or medical or hospitalization expenses. 31.3121(a) (4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses. 31.3121(a) (5)

Statutory provisions; definitions; wages; payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. 31.3121(a) (5)-1 Payments from or to cer

tain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. 31.3121(a) (6) Statutory provisions; definitions; wages; payment by employer of employee tax under section 3101 or employee contributions under a State law. 31.3121(a) (6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.

81.3121(b) (2)-1

Domestic service performed by students for certain college organizations.

31.3121(b) (3) Statutory provisions; definitions; employment; family employment. 31.3121(b) (3)-1 Family employment. 81.3121(b) (4) Statutory provisions; defini

tions; employment; services performed on or in connection with a non-American vessel or aircraft.

31.3121(b) (4)-1 Services performed on or in connection with a non-American vessel or aircraft.

81.3121(b) (5) Statutory provisions;

defl

nitions; employment; service performed by a minister of a church or a member of a religious order; services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.

31.3121(b) (8)-1 Services performed by a

minister of a church or a member of a religious order.

31.3121(b) (8)-2 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax. 31.3121(b) (9) Statutory provisions; defininitions; employment; services performed by an employee or an employee represenative as defined in section 3231. 31.3121(b) (9)-1 Railroad industry; services performed by an employee or an employee representative 85 defined in section 3231.