Title 26Internal Revenue CodeRelease 119-73

§3311 Short title

Title 26 › Subtitle Subtitle C— - Employment Taxes › Chapter CHAPTER 23— - FEDERAL UNEMPLOYMENT TAX ACT › § 3311

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 26, §3311

Internal Revenue Code — Source: USLM XML via OLRC

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

Legislative History

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Short Title

of 1976 Amendment Pub. L. 94–566, § 1, Oct. 20, 1976, 90 Stat. 2667, provided that: “This Act [enacting section 603a of Title 42, The Public Health and Welfare, amending section 3304 of this title and provisions set out as notes under section 3301, 3303, 3304, 3306, 3309, and 6157 of this title, section 8501, 8503, 8504, 8505, 8506, 8521, and 8522 of Title 5, Government Organization and Employees, section 49b and 49d of Title 29, Labor, and section 607, 1101, 1105, 1301, 1321, 1382, 1382a, 1382d, and 1382e of Title 42, and enacting provisions set out as notes under section 3301, 3303, 3304, and 3306 of this title, section 8501 and 8506 of Title 5, and section 607, 1101, 1321, 1382, 1382d, 1382e, and 1396a of Title 42] may be cited as the ‘Unemployment Compensation

Amendments

of 1976’.”

Short Title

of 1975 Amendment Pub. L. 94–45, § 1, June 30, 1975, 89 Stat. 236, provided that: “This Act [amending section 44 and 3302 of this title and amending provisions set out as notes under section 44 and 3304 of this title and enacting provisions set out as notes under section 3302 and 3304 of this title] may be cited as the ‘Emergency Compensation and Special Unemployment Assistance Extension Act of 1975’.”

Short Title

of 1970 Amendment Pub. L. 91–373, § 1, Aug. 10, 1970, 84 Stat. 695, provided: “That this Act [enacting section 3309 and 3310 of this title and section 504, 1106, 1107, and 1108 of Title 42, The Public Health and Welfare, repealing section 8524 of Title 5, Government Organization and Employees, and amending section 1563, 3301 to 3306, and 6157 of this title, section 77c and 78c of Title 15, Commerce and Trade, and section 1101, 1102, 1103, 1105, and 1323 of Title 42, and enacting provisions set out as notes under sections 3301 to 3304, 3306, and 6157 of this title, section 77c of Title 15, and section 1101 of Title 42] may be cited as the ‘Employment Security

Amendments

of 1970’.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 3311

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73