Subtitle C Subtitle C—Employment Taxes How Current is This? CHAPTER 21—FEDERAL INSURANCE CONTRIBUTIONS ACT CHAPTER 22—RAILROAD RETIREMENT TAX ACT CHAPTER 23—FEDERAL UNEMPLOYMENT TAX ACT CHAPTER 23A—RAILROAD UNEMPLOYMENT REPAYMENT TAX CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGES CHAPTER 25—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES