U.S. Code / Title 26 — Internal Revenue CodeTitle 26SubtitleSubtitle C—Employment TaxesContentsChapter 21—Federal Insurance Contributions ActChapter 22—Railroad Retirement Tax ActChapter 23—Federal Unemployment Tax ActChapter 23A—Railroad Unemployment Repayment TaxChapter 24—Collection of Income Tax at Source on WagesChapter 25—General Provisions Relating to Employment Taxes