§
31.3121(a)(7)-1
Payments for services not in the course of employer's trade or business or for domestic service
§
31.3121(a)(8)-1
Payments for agricultural labor
§
31.3121(a)(9)-1
[Reserved]
§
31.3121(a)(10)-1
Payments to certain home workers
§
31.3121(a)-1
Wages
§
31.3121(a)-1T
Question and answer relating to the definition of wages in section 3121(a) (Temporary)
§
31.3121(a)-2
Wages; when paid and received
§
31.3121(b)(13)-1
Services of student nurse or hospital intern
§
31.3121(a)-3
Reimbursement and other expense allowance amounts
§
31.3121(a)(1)-1
Annual wage limitation
§
31.3121(a)(2)-1
Payments on account of sickness or accident disability, medical or hospitalization expenses, or death
§
31.3121(a)(3)-1
Retirement payments
§
31.3121(a)(4)-1
Payments on account of sickness or accident disability, or medical or hospitalization expenses
§
31.3121(a)(5)-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans
§
31.3121(a)(5)-2
Payments under or to an annuity contract described in section 403(b)
§
31.3121(a)(6)-1
Payment by an employer of employee tax under section 3101 or employee contributions under a State law
§
31.3121(a)(11)-1
Moving expenses
§
31.3121(a)(12)-1
Tips
§
31.3121(a)(13)-1
Payments under certain employers' plans after retirement, disability, or death
§
31.3121(a)(14)-1
Payments by employer to survivor or estate of former employee
§
31.3121(a)(15)-1
Payments by employer to disabled former employee
§
31.3121(a)(18)-1
Payments or benefits under a qualified educational assistance program
§
31.3121(b)-1
Employment; services to which the regulations in this subpart apply
§
31.3121(b)-2
Employment; services performed before 1955
§
31.3121(b)-3
Employment; services performed after 1954
§
31.3121(b)-4
Employment; excepted services in general
§
31.3121(b)(1)-1
Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products
§
31.3121(b)(2)-1
Domestic service performed by students for certain college organizations
§
31.3121(b)(3)-1
Family employment
§
31.3121(b)(4)-1
Services performed on or in connection with a non-American vessel or aircraft
§
31.3121(d)-1
Who are employees
§
31.3121(b)(5)-1
Services in employ of an instrumentality of the United States specifically exempted from the employer tax
§
31.3121(b)(6)-1
Services in employ of United States or instrumentality thereof
§
31.3121(b)(7)-1
Services in employ of States or their political subdivisions or instrumentalities
§
31.3121(b)(7)-2
Service by employees who are not members of a public retirement system
§
31.3121(b)(8)-1
Services performed by a minister of a church or a member of a religious order
§
31.3121(b)(9)-1
Railroad industry; services performed by an employee or an employee representative as defined in section 3231
§
31.3121(b)(10)-1
Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax
§
31.3121(b)(10)-2
Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university
§
31.3121(b)(11)-1
Services in the employ of a foreign government
§
31.3121(b)(12)-1
Services in employ of wholly owned instrumentality of foreign government
§
31.3121(b)(14)-1
Services in delivery or distribution of newspapers, shopping news, or magazines
§
31.3121(b)(15)-1
Services in employ of international organization
§
31.3121(b)(16)-1
Services performed under share-farming arrangement
§
31.3121(b)(17)-1
Services in employ of Communist organization
§
31.3121(b)(18)-1
Services performed by a resident of the Republic of the Philippines while temporarily in Guam
§
31.3121(b)(19)-1
Services of certain nonresident aliens
§
31.3121(b)(20)-1
Service performed on a boat engaged in catching fish
§
31.3121(c)-1
Included and excluded services
§
31.3121(d)-2
Who are employers
§
31.3121(e)-1
State, United States, and citizen
§
31.3121(f)-1
American vessel and aircraft
§
31.3121(g)-1
Agricultural labor
§
31.3121(h)-1
American employer
§
31.3121(i)-1
Computation to nearest dollar of cash remuneration for domestic service
§
31.3121(i)-2
Computation of remuneration for service performed by an individual as a member of a uniformed service
§
31.3121(i)-3
Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act
§
31.3121(i)-4
Computation of remuneration for service performed by certain members of religious orders
§
31.3121(j)-1
Covered transportation service
§
31.3121(l)-1
Agreements entered into by domestic corporations with respect to foreign subsidiaries
§
31.3121(o)-1
Crew leader
§
31.3121(q)-1
Tips included for employee taxes
§
31.3121(r)-1
Election of coverage by religious orders
§
31.3121(s)-1
Concurrent employment by related corporations with common paymaster
§
31.3121(v)(2)-1
Treatment of amounts deferred under certain nonqualified deferred compensation plans
§
31.3121(v)(2)-2
Effective dates and transition rules
§
31.3123-1
Deductions by an employer from remuneration of an employee
§
31.3127-1
Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs

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