26 C.F.R. § 31.3231(d)-1
Current through October 31, 2024
See § 31.3231(b)-1 for regulations relating to the term "in the service of an employer."
26 C.F.R. §31.3231(d)-1
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCESubpart C - RAILROAD RETIREMENT TAX ACT (CHAPTER 22, INTERNAL REVENUE CODE OF 1954)