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- 26 CFR 31.3121(a)(8)-1 · (a)(8)-1 Payments for agricultural labor.
- 26 CFR 31.3121(a)(9)-1 · (a)(9)-1 [Reserved]
- 26 CFR 31.3121(a)(10)-1 · (a)(10)-1 Payments to certain home workers.
- 26 CFR 31.3121(a)(11)-1 · (a)(11)-1 Moving expenses.
- 26 CFR 31.3121(a)(12)-1 · (a)(12)-1 Tips.
- 26 CFR 31.3121(a)(13)-1 · (a)(13)-1 Payments under certain employers' plans after retirement, disability, or death.
- 26 CFR 31.3121(a)(14)-1 · (a)(14)-1 Payments by employer to survivor or estate of former employee.
- 26 CFR 31.3121(a)(15)-1 · (a)(15)-1 Payments by employer to disabled former employee.
- 26 CFR 31.3121(a)(18)-1 · (a)(18)-1 Payments or benefits under a qualified educational assistance program.
- 26 CFR 31.3121(b)-1 · (b)-1 Employment; services to which the regulations in this subpart apply.
- 26 CFR 31.3121(b)-2 · (b)-2 Employment; services performed before 1955.
- 26 CFR 31.3121(b)-3 · (b)-3 Employment; services performed after 1954.
- 26 CFR 31.3121(b)-4 · (b)-4 Employment; excepted services in general.
- 26 CFR 31.3121(b)(1)-1 · (b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
- 26 CFR 31.3121(b)(2)-1 · (b)(2)-1 Domestic service performed by students for certain college organizations.
- 26 CFR 31.3121(b)(3)-1 · (b)(3)-1 Family employment.
- 26 CFR 31.3121(b)(4)-1 · (b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft.
- 26 CFR 31.3121(b)(5)-1 · (b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
- 26 CFR 31.3121(b)(6)-1 · (b)(6)-1 Services in employ of United States or instrumentality thereof.
- 26 CFR 31.3121(b)(7)-1 · (b)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
- 26 CFR 31.3121(b)(7)-2 · (b)(7)-2 Service by employees who are not members of a public retirement system.
- 26 CFR 31.3121(b)(8)-1 · (b)(8)-1 Services performed by a minister of a church or a member of a religious order.
- 26 CFR 31.3121(b)(9)-1 · (b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
- 26 CFR 31.3121(b)(10)-1 · (b)(10)-1 Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.
- 26 CFR 31.3121(b)(10)-2 · (b)(10)-2 Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.
- 26 CFR 31.3121(b)(11)-1 · (b)(11)-1 Services in the employ of a foreign government.
- 26 CFR 31.3121(b)(12)-1 · (b)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
- 26 CFR 31.3121(b)(13)-1 · (b)(13)-1 Services of student nurse or hospital intern.
- 26 CFR 31.3121(b)(14)-1 · (b)(14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
- 26 CFR 31.3121(b)(15)-1 · (b)(15)-1 Services in employ of international organization.
- 26 CFR 31.3121(b)(16)-1 · (b)(16)-1 Services performed under share-farming arrangement.
- 26 CFR 31.3121(b)(17)-1 · (b)(17)-1 Services in employ of Communist organization.
- 26 CFR 31.3121(b)(18)-1 · (b)(18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
- 26 CFR 31.3121(b)(19)-1 · (b)(19)-1 Services of certain nonresident aliens.
- 26 CFR 31.3121(b)(20)-1 · (b)(20)-1 Service performed on a boat engaged in catching fish.
- 26 CFR 31.3121(c)-1 · (c)-1 Included and excluded services.
- 26 CFR 31.3121(d)-1 · (d)-1 Who are employees.
- 26 CFR 31.3121(d)-2 · (d)-2 Who are employers.
- 26 CFR 31.3121(e)-1 · (e)-1 State, United States, and citizen.
- 26 CFR 31.3121(f)-1 · (f)-1 American vessel and aircraft.
- 26 CFR 31.3121(g)-1 · (g)-1 Agricultural labor.
- 26 CFR 31.3121(h)-1 · (h)-1 American employer.
- 26 CFR 31.3121(i)-1 · (i)-1 Computation to nearest dollar of cash remuneration for domestic service.
- 26 CFR 31.3121(i)-2 · (i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service.
- 26 CFR 31.3121(i)-3 · (i)-3 Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
- 26 CFR 31.3121(i)-4 · (i)-4 Computation of remuneration for service performed by certain members of religious orders.
- 26 CFR 31.3121(j)-1 · (j)-1 Covered transportation service.
- 26 CFR 31.3121(l)-1 · (l)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- 26 CFR 31.3121(o)-1 · (o)-1 Crew leader.
- 26 CFR 31.3121(q)-1 · (q)-1 Tips included for employee taxes.
- 26 CFR 31.3121(r)-1 · (r)-1 Election of coverage by religious orders.
- 26 CFR 31.3121(s)-1 · (s)-1 Concurrent employment by related corporations with common paymaster.
- 26 CFR 31.3121(v)(2)-1 · (v)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- 26 CFR 31.3121(v)(2)-2 · (v)(2)-2 Effective dates and transition rules.
- 26 CFR 31.3123-1 · -1 Deductions by an employer from remuneration of an employee.
- 26 CFR 31.3127-1 · -1 Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.
- 26 CFR 31.3131-1 · -1 Recapture of credits.
- 26 CFR 31.3132-1 · -1 Recapture of credits.
- 26 CFR 31.3134-1 · -1 Recapture of credits.
- 26 CFR 31.3201-1 · -1 Measure of employee tax.
- 26 CFR 31.3201-2 · -2 Rates and computation of employee tax.
- 26 CFR 31.3202-1 · -1 Collection of, and liability for, employee tax.
- 26 CFR 31.3211-1 · -1 Measure of employee representative tax.
- 26 CFR 31.3211-2 · -2 Rates and computation of employee representative tax.
- 26 CFR 31.3211-3 · -3 Employee representative supplemental tax.
- 26 CFR 31.3212-1 · -1 Determination of compensation.
- 26 CFR 31.3221-1 · -1 Measure of employer tax.
- 26 CFR 31.3221-2 · -2 Rates and computation of employer tax.
- 26 CFR 31.3221-3 · -3 Supplemental tax.
- 26 CFR 31.3221-4 · -4 Exception from supplemental tax.
- 26 CFR 31.3221-5 · -5 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
- 26 CFR 31.3231(a)-1 · (a)-1 Who are employers.
- 26 CFR 31.3231(b)-1 · (b)-1 Who are employees.
- 26 CFR 31.3231(c)-1 · (c)-1 Who are employee representatives.
- 26 CFR 31.3231(d)-1 · (d)-1 Service.
- 26 CFR 31.3231(e)-1 · (e)-1 Compensation.
- 26 CFR 31.3231(e)-2 · (e)-2 Contribution base.
- 26 CFR 31.3301-1 · -1 Persons liable for tax.
- 26 CFR 31.3301-2 · -2 Measure of tax.
- 26 CFR 31.3301-3 · -3 Rate and computation of tax.
- 26 CFR 31.3301-4 · -4 When wages are paid.
- 26 CFR 31.3302(a)-1 · (a)-1 Credit against tax for contributions paid.
- 26 CFR 31.3302(a)-2 · (a)-2 Refund of State contributions.
- 26 CFR 31.3302(a)-3 · (a)-3 Proof of credit under section 3302(a).
- 26 CFR 31.3302(b)-1 · (b)-1 Additional credit against tax.
- 26 CFR 31.3302(b)-2 · (b)-2 Proof of additional credit under section 3302(b).
- 26 CFR 31.3302(c)-1 · (c)-1 Limit on total credits.
- 26 CFR 31.3302(d)-1 · (d)-1 Definitions and special rules relating to limit on total credits.
- 26 CFR 31.3302(e)-1 · (e)-1 Successor employer.
- 26 CFR 31.3306(a)-1 · (a)-1 Who are employers.
- 26 CFR 31.3306(b)-1 · (b)-1 Wages.
- 26 CFR 31.3306(b)-1T · (b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary).
- 26 CFR 31.3306(b)-2 · (b)-2 Reimbursement and other expense allowance amounts.
- 26 CFR 31.3306(b)(1)-1 · (b)(1)-1 $3,000 limitation.
- 26 CFR 31.3306(b)(2)-1 · (b)(2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.
- 26 CFR 31.3306(b)(3)-1 · (b)(3)-1 Retirement payments.
- 26 CFR 31.3306(b)(4)-1 · (b)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
- 26 CFR 31.3306(b)(5)-1 · (b)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- 26 CFR 31.3306(b)(6)-1 · (b)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
- 26 CFR 31.3306(b)(7)-1 · (b)(7)-1 Payments other than in cash for service not in the course of employer's trade or business.