Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 31.3212-1: -1 Determination of compensation.

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 C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)

See § 31.3231(e)-1 for regulations applicable to compensation.

Collected 2026-08-27T02:25:11Z. Source file · JSON