Chapter I, Subchapter C – EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- Part 31 – EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- Part 32 – TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)
- Part 35 – EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
- Part 35a – TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983
- Part 36 – CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES