C.F.R. » Title 26 » 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)

26 C.F.R. § 31.3231(d)-1

Service

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

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