Title 26, Internal Revenue CodeRelease 119-102

§3124 Estimate of Revenue Reduction

Title 26 › Subtitle C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C — General Provisions › § 3124

Last updated Aug 21, 2026|Official source

Summary

Secretary estimates 3-year tax loss under this chapter from section 3121(b)(9) in annual report.

Full Legal Text

Title 26, §3124

Internal Revenue Code, Source: USLM XML via OLRC

The Secretary at intervals of not longer than 3 years shall estimate the reduction in the amount of taxes collected under this chapter by reason of the operation of section 3121(b)(9) and shall include such estimate in his annual report.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1954—Act Sept. 1, 1954, substituted “section 3121(b)(9)” for “section 3121(b)(10)”.

Reference

Citations & Metadata

Citation

26 U.S.C. § 3124

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102