GroundRules
26 CFR 31.3231(d)-1: (d)-1 Service.
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(b)-1 for regulations relating to the term “in the service of an employer.”
Collected 2026-08-27T02:25:11Z. Source file · JSON