26 CFR Part 32

2 sections.

§ 32.1
Social security taxes with respect to payments on account of sickness or accident disability
§ 32.2
Railroad retirement taxes with respect to payments on account of sickness or accident disability

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.