{"data":{"id":"us/26-cfr-31.3121-a-14-1","jurisdiction":"us","citation":"26 CFR 31.3121(a)(14)-1","heading":"(a)(14)-1 Payments by employer to survivor or estate of former employee.","body":"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.","path":["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)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"280bf69f16bdf7caa73a2f13c87cd7bbbf364097f9e0f5aa45a76bc03c49de46","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3121-a-13-1","next":"us/26-cfr-31.3121-a-15-1"},"notice":"GroundRules: Original legal text. Not legal advice."}