Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)›General Provisions

§ 31.3231(d)-1 Service.

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source · 2026 edition · updated 2026-10-04 · United States

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

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▸Contents — 26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

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