---
type: "LegalText"
title: "26 U.S.C. § 3323"
description: "Omitted]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "23A"
chapter_name: "RAILROAD UNEMPLOYMENT REPAYMENT TAX"
section: "3323"
citation: "26 U.S.C. § 3323"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s3323"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "15e862d8fe98732513c4839ae8bbb0535d59c9bda94abae83e4ac5e653cd7e0e"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "95003da4b0d8ef5dfc0068d12bbed5e627ac970d74e5b84ca133ba3d06953b2d"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 3323 - Omitted]

## Notes

Section, added Pub. L. 98–76, title II, § 231(a), Aug. 12, 1983, 97 Stat. 427; amended Pub. L. 99–272, title XIII, § 13301(b), Apr. 7, 1986, 100 Stat. 326, contained definitions, prior to the general amendment of this chapter by Pub. L. 100–647, § 7106(a). See section 3322 of this title.