{"data":{"id":"us/26-cfr-31.3231-d-1","jurisdiction":"us","citation":"26 CFR 31.3231(d)-1","heading":"(d)-1 Service.","body":"See § 31.3231(b)-1 for regulations relating to the term “in the service of an employer.”","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 C—Railroad Retirement Tax Act (Chapter 22, 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":"2fe0e5d62a25bd05c46fe9bbded96dca7218a3f03e8c8c659a83f56bcbdd13ff","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3231-c-1","next":"us/26-cfr-31.3231-e-1"},"notice":"GroundRules: Original legal text. Not legal advice."}