Section 218 of the Social Security Act
Social Security Regulations 20 CFR 404.1200-404.1219
Section 210 of the Social Security Act
Social Security Regulations 20 CFR 404.1020
Social Security Rulings on State and Local Coverage
Definition of Employment: Internal Revenue Code Section 3121(b)(7)
Mandatory Medicare Coverage: Internal Revenue Code Section 3121(u)
Mandatory Social Security and Medicare: IRS Regulations 26 CFR 31.3121(b)(7)-2
IRS Revenue Ruling 86-88 [Disclaimer]
IRS Revenue Ruling 88-36 [Disclaimer]
IRS Revenue Ruling 2000-6 (Election Worker Reporting Requirements) [Disclaimer]