GroundRules
26 CFR 31.3121(a)(14)-1: (a)(14)-1 Payments by employer to survivor or estate of former employee.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
The term “wages” does not include any payment by an employer to a survivor or the estate of a former employee made after 1972 and after the calendar year in which such employee died.
Collected 2026-08-27T02:25:11Z. Source file · JSON