§ dig.tax
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    Subtitle C Employment Taxes
    Chapter 23 Federal Unemployment Tax Act
    1. § 3301 Rate of tax
    2. § 3302 Credits against tax
    3. § 3303 Conditions of additional credit allowance
    4. § 3304 Approval of State laws
    5. § 3305 Applicability of State law
    6. § 3306 Definitions
    7. § 3307 Deductions as constructive payments
    8. § 3308 Instrumentalities of the United States
    9. § 3309 State law coverage of services performed for nonprofit organizations or governmental entities
    10. § 3310 Judicial review
    § 3311 Short title

      § 3311 Short title

      OLRC 119-134 · eCFR 2026-10-19 · 2 amending Acts

      Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 2 Acts · From 1939 Code § 1611

      195419601970

      This chapter may be cited as the “Federal Unemployment Tax Act.”