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Part 32
FEDERAL · 26 CFR
Part 32 — Temporary Employment Tax Regulations Under the Act of December 29, 1981 (Pub. L. 97-123)
2 sections · Title 26: Internal Revenue
§ 32.1
Social security taxes with respect to payments on account of sickness or accident disability.
§ 32.2
Railroad retirement taxes with respect to payments on account of sickness or accident disability.