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

§ 31.3231(e)-2 Contribution base.

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

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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▸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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