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    Subtitle C Employment Taxes
    Chapter 21 Federal Insurance Contributions Act
    Subchapter C General Provisions
    1. § 3121 Definitions
    2. § 3122 Federal service
    3. § 3123 Deductions as constructive payments
    4. § 3124 Estimate of revenue reduction
    5. § 3125 Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
    6. § 3126 Return and payment by governmental em­ployer
    7. § 3127 Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
    § 3128 Short title

      § 3128 Short title

      OLRC 119-134 · eCFR 2026-10-19 · 3 amending Acts

      Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 3 Acts · From 1939 Code § 1432

      1954196019861988

      This chapter may be cited as the “Federal Insurance Contributions Act.”