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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3307-1

Deductions by an employer from remuneration of an employee.

Official textecfr.govlast amended

Any amount deducted by an employer from the remuneration of an employee is considered to be a part of the employee's remuneration and is considered to be paid to the employee as remuneration at the time that the deduction is made. It is immaterial that any act of Congress or the law of any State requires or permits such deductions and the payment of the amount thereof to the United States, a State, or any political subdivision thereof.

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In this part (40 sections)
  1. 31.3306(c)(9)-1 · (c)(9)-1 Railroad industry; services performed by an…
  2. 31.3306(c)(10)-1 · (c)(10)-1 Services in the employ of certain…
  3. 31.3306(c)(10)-2 · (c)(10)-2 Services of student in employ of school,…
  4. 31.3306(c)(10)-3 · (c)(10)-3 Services before 1962 in employ of certain…
  5. 31.3306(c)(11)-1 · (c)(11)-1 Services in employ of foreign government.
  6. 31.3306(c)(12)-1 · (c)(12)-1 Services in employ of wholly owned…
  7. 31.3306(c)(13)-1 · (c)(13)-1 Services of student nurse or hospital…
  8. 31.3306(c)(14)-1 · (c)(14)-1 Services of insurance agent or solicitor.
  9. 31.3306(c)(15)-1 · (c)(15)-1 Services in delivery or distribution of…
  10. 31.3306(c)(16)-1 · (c)(16)-1 Services in employ of international…
  11. 31.3306(c)(17)-1 · (c)(17)-1 Fishing services.
  12. 31.3306(c)(18)-1 · (c)(18)-1 Services of certain nonresident aliens.
  13. 31.3306(d)-1 · (d)-1 Included and excluded service.
  14. 31.3306(i)-1 · (i)-1 Who are employees.
  15. 31.3306(j)-1 · (j)-1 State, United States, and citizen.
  16. 31.3306(k)-1 · (k)-1 Agricultural labor.
  17. 31.3306(m)-1 · (m)-1 American vessel and aircraft.
  18. 31.3306(n)-1 · (n)-1 Services on American vessel whose business is…
  19. 31.3306(p)-1 · (p)-1 Employees of related corporations.
  20. 31.3306(r)(2)-1 · (r)(2)-1 Treatment of amounts deferred under certain…
  21. 31.3307-1 · Deductions by an employer from remuneration of an employee.
  22. 31.3308-1 · Instrumentalities of the United States specifically…
  23. 31.3401(a)-1 · (a)-1 Wages.
  24. 31.3401(a)-1T · (a)-1T Question and answer relating to the definition…
  25. 31.3401(a)-2 · (a)-2 Exclusions from wages.
  26. 31.3401(a)-3 · (a)-3 Amounts deemed wages under voluntary withholding…
  27. 31.3401(a)-4 · (a)-4 Reimbursements and other expense allowance amounts.
  28. 31.3401(a)(1)-1 · (a)(1)-1 Remuneration of members of the Armed Forces…
  29. 31.3401(a)(2)-1 · (a)(2)-1 Agricultural labor.
  30. 31.3401(a)(3)-1 · (a)(3)-1 Remuneration for domestic service.
  31. 31.3401(a)(4)-1 · (a)(4)-1 Cash remuneration for service not in the…
  32. 31.3401(a)(5)-1 · (a)(5)-1 Remuneration for services for foreign…
  33. 31.3401(a)(6)-1 · (a)(6)-1 Remuneration for services of nonresident…
  34. 31.3401(a)(6)-1A · (a)(6)-1A Remuneration for services of certain…
  35. 31.3401(a)(7)-1 · (a)(7)-1 Remuneration paid before January 1, 1967,…
  36. 31.3401(a)(8)(A)-1 · (a)(8)(A)-1 Remuneration for services performed…
  37. 31.3401(a)(8)(B)-1 · (a)(8)(B)-1 Remuneration for services performed in…
  38. 31.3401(a)(8)(C)-1 · (a)(8)(C)-1 Remuneration for services performed in…
  39. 31.3401(a)(9)-1 · (a)(9)-1 Remuneration for services performed by a…
  40. 31.3401(a)(10)-1 · (a)(10)-1 Remuneration for services in delivery or…
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