Partnertax.ai
Start free trial →

Treasury Regulations (26 C.F.R.)

26 CFR § 31.3231(d)-1

Service.

Official textecfr.govlast amended

See § 31.3231(b)-1 for regulations relating to the term “in the service of an employer.”

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this part (40 sections)
  1. 31.3123-1 · Deductions by an employer from remuneration of an employee.
  2. 31.3127-1 · Exemption for employers and their employees if both are…
  3. 31.3131-1 · Recapture of credits.
  4. 31.3132-1 · Recapture of credits.
  5. 31.3134-1 · Recapture of credits.
  6. 31.3201-1 · Measure of employee tax.
  7. 31.3201-2 · Rates and computation of employee tax.
  8. 31.3202-1 · Collection of, and liability for, employee tax.
  9. 31.3211-1 · Measure of employee representative tax.
  10. 31.3211-2 · Rates and computation of employee representative tax.
  11. 31.3211-3 · Employee representative supplemental tax.
  12. 31.3212-1 · Determination of compensation.
  13. 31.3221-1 · Measure of employer tax.
  14. 31.3221-2 · Rates and computation of employer tax.
  15. 31.3221-3 · Supplemental tax.
  16. 31.3221-4 · Exception from supplemental tax.
  17. 31.3221-5 · Recapture of credits under the Families First Coronavirus…
  18. 31.3231(a)-1 · Who are employers.
  19. 31.3231(b)-1 · Who are employees.
  20. 31.3231(c)-1 · Who are employee representatives.
  21. 31.3231(d)-1 · Service.
  22. 31.3231(e)-1 · Compensation.
  23. 31.3231(e)-2 · Contribution base.
  24. 31.3301-1 · Persons liable for tax.
  25. 31.3301-2 · Measure of tax.
  26. 31.3301-3 · Rate and computation of tax.
  27. 31.3301-4 · When wages are paid.
  28. 31.3302(a)-1 · Credit against tax for contributions paid.
  29. 31.3302(a)-2 · Refund of State contributions.
  30. 31.3302(a)-3 · Proof of credit under section 3302(a).
  31. 31.3302(b)-1 · Additional credit against tax.
  32. 31.3302(b)-2 · Proof of additional credit under section 3302(b).
  33. 31.3302(c)-1 · Limit on total credits.
  34. 31.3302(d)-1 · Definitions and special rules relating to limit on total…
  35. 31.3302(e)-1 · Successor employer.
  36. 31.3306(a)-1 · Who are employers.
  37. 31.3306(b)-1 · Wages.
  38. 31.3306(b)-1T · Question and answer relating to the definition of wages…
  39. 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
  40. 31.3306(b)(1)-1 · $3,000 limitation.
Full table of contents →