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TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
PART 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
subpart c - RAILROAD RETIREMENT TAX ACT (CHAPTER 22, INTERNAL REVENUE CODE OF 1954)
31.3231(e) - 2 - Contribution base.
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]
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