TABLE OF CONTENTS CHAPTER 9-EMPLOYMENT TAXES SUBCHAPTER A-EMPLOYMENT BY OTHERS THAN CARRIERS PART I-TAX ON EMPLOYEES Sec. 1400 . Rate of tax. Sec. 1401 . Deduction of tax from wages. Sec. 1402 . Non-deductibility of tax from net income. PART II-TAX ON EMPLOYERS Sec. 1410 . Rate of tax. Sec. 1411 . Adjustment of tax. PART III-GENERAL PROVISIONS Sec. 1420 . Collection and payment of taxes. Sec. 1421 . Overpayments and underpayments. Sec. 1422 . Erroneous payments. Sec. 1423. Sale of stamps by postmasters. Sec. 1424 . Expenditures incurred by Post Office Department. Sec. 1425 . Penalties relating to stamps and other collection devices Sec. 1426 . Definitions. Sec. 1427. Deductions as constructive payments. Sec. 1428 . Estimate of revenue reduction. Sec. 1429. Rules and regulations. Sec. 1430 . Other laws applicable. Sec. 1431 . Effective date of subchapter. SUBCHAPTER B-EMPLOYMENT BY CARRIERS PART I-TAx ON EMPLOYEES Sec. 1500 . Rate of tax. Sec. 1501 . Deduction of tax from compensation. Sec. 1502 . Overpayments and underpayments. Sec. 1503 . Non-deductibility of tax from net income. PART II-TAX ON EMPLOYEE REPRESENTATIVES Sec. 1510 . Rate of tax. Sec. 1511. Determination of compensation. Sec. 1512 . Non-deductibility of tax from net income. PART III-TAX ON EMPLOYERS Sec. 1520. Rate of tax. Sec. 1521. Adjustments. Sec. 1522 . Overpayments and underpayments. PART IV-GENERAL PROVISIONS Sec. 1530. Collection and payment of taxes. Sec. 1531 . Erroneous payments. Sec. 1532 . Definitions. Sec. 1534 . Court jurisdiction. Sec. 1535 . Rules and regulations. Sec. 1536 . Other laws applicable. Sec. 1537. Effective date of subchapter. SUBCHAPTER 0-TAX ON EMPLOYERS OF EIGHT OR MORE Sec. 1600. Rate of tax. Sec. 1601. Credits against tax. Sec. 1602. Conditions of additional credit allowance. 174
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