[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC3311]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 23--FEDERAL UNEMPLOYMENT TAX ACT
Sec. 3311. Short title
This chapter may be cited as the ``Federal Unemployment Tax Act.''
(Aug. 16, 1954, ch. 736, 68A Stat. 454, Sec. 3308; renumbered Sec. 3309,
Pub. L. 86-778, title V, Sec. 531(d)(1), Sept. 13, 1960, 74 Stat. 983;
renumbered Sec. 3311, Pub. L. 91-373, title I, Sec. 104(b)(1), Aug. 10,
1970, 84 Stat. 697.)
Short Title of 1976 Amendment
Pub. L. 94-566, Sec. 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 sections 3301, 3303, 3304, 3306, 3309, and 6157 of this
title, sections 8501, 8503, 8504, 8505, 8506, 8521, and 8522 of Title 5,
Government Organization and Employees, sections 49b and 49d of Title 29,
Labor, and sections 607, 1101, 1105, 1301, 1321, 1382, 1382a, 1382d, and
1382e of Title 42, and enacting provisions set out as notes under
sections 3301, 3303, 3304, and 3306 of this title, sections 8501 and
8506 of Title 5, and sections 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, Sec. 1, June 30, 1975, 89 Stat. 236, provided that:
``This Act [amending sections 44 and 3302 of this title and amending
provisions set out as notes under sections 44 and 3304 of this title and
enacting provision
