26Internal Revenue152003-04-012003-04-01falseTable Of ContentsInternal RevenueINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCETEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)Sec.32.1Social security taxes with respect to payments on account of sickness or accident disability.32.2Railroad 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.