GroundRules
26 CFR 31.3231(e)-2: (e)-2 Contribution base.
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)
The term compensation does not include any remuneration paid during any calendar year by an employer to an employee for services rendered in excess of the applicable contribution base. For rules applying this provision, see § 31.3121(a)(1)-1.
Collected 2026-08-27T02:25:11Z. Source file · JSON