26 CFR § 31.3231(e)-2
Contribution base
June 25, 2020
The term compensation does not include any remuneration paid during any calendar year by an employer to an employee for services rendered in excess of the applicable contribution base. For rules applying this provision, see §31.3121(a)(1)-1.
[T.D. 8582, 59 FR 66191, Dec. 23, 1994]