26 CFR Part 32 - PART 32—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)

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§ 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.

Authority:

95 Stat. 1662 and 1663, 26 U.S.C. 3121(a) and 3231(e)(4); 68A Stat. 917, 26 U.S.C. 7805.