1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart C - Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
  6. Topic - General Provisions
  7. 26 CFR § 31.3231(d)-1
26 CFR § 31.3231(d)-1
Service
June 25, 2020
CFR

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

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§ 31.3231(c)-1 Who are employee representatives
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§ 31.3231(e)-1 Compensation

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