31.0-4 Extent to which the regulations in this part supersede prior regulations. Subpart B-Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) 31.3101 Statutory provisions; rate of tax. 31.3101-1 Measure of employee tax. 31.3101-2 Rates and computation of em- 31.3101-3 When employee tax attaches. 31.3102 Statutory provisions; deduction of 31.3102-1 Collection of, and liability for, 31.3102-2 Manner and time of payment of 31.3111 Statutory provisions; rate of tax. 31.3111-5 Manner and time of payment of 31.3112 Statutory provisions; instrumental- 31.3112-1 Instrumentalities of the United States specifically exempted from the 31.3121(a)-2 Wages; when paid and 31.3121(a) (1) Statutory provisions; defini- tions; wages; annual wage limitation. 31.3121(a)(1)-1 Annual wage limitation. 31.3121(a) (2) Statutory provisions; defini- tions; wages; payments under employers' plans on account of retirement, sickness or accident disability, medical or hos- pitalization expenses, or death. 31.3121(a) (2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical or hos- Sec. 31.3121(a) (3) Statutory provisions; definitions; wages; retirement payments. 31.3121 (a) (3)-1 Retirement payments. 31.3121 (a) (4) Statutory provisions; definitions; wages; payments on account of sickness or accident disability, or medical or hospitalization expenses. 31.3121(a) (4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses. 31.3121(a) (5) Statutory provisions; definitions; wages; payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. 31.3121(a) (5)-1 Payments from or to cer tain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. 31.3121(a) (6) Statutory provisions; definitions; wages; payment by employer of employee tax under section 3101 or employee contributions under a State law. 31.3121(a) (6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law. 31.3121 (a) (7) Statutory provisions; defini tions; wages; payments for service not in the course of the employer's trade or business or for domestic service. 31.3121(a) (7)-1 Payments for services not in the course of employer's trade or business or for domestic service. 31.3121(a) (8) Statutory provisions; definitions; wages; payments for agricultural labor. 31.3121(a) (8)-1 Payments for agricultural labor. 31.3121(a) (9) Statutory provisions; defini tions; wages; payments to employees for non-work periods. 31.3121 (a) (9)-1 Payments to employees for non-work periods. 31.3121(a) (10) Statutory provisions; defi nitions; wages; payments to certain home workers. 31.3121(a) (10)-1 Payments to certain home workers. 31.3121(a) (11) Statutory provisions; definitions; wages; moving expenses. 31.3121(a) (11)-1 Moving expenses. [Reserved] 31.3121(a) (12) Statutory provisions; definitions; wages; tips. 31.3121(a) (12)-1 Tips. 31.3121(b) Statutory provisions; defini tions; employment. Sec. 31.3121(b) (1) Statutory provisions; definitions; employment; agricultural services. 31.3121(b) (1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products. 31.3121(b) (2) Statutory provisions; definitions; employment; domestic service performed by students for certain college organizations. 31.3121(b) (2)-1 Domestic service performed by students for certain college organizations. 31.3121(b) (3) Statutory provisions; definitions; employment; family employment. 31.3121(b) (3)-1 Family employment. 31.3121(b) (4) Statutory provisions; defini 88 tions; employment; services performed on or in connection with a non-American vessel or aircraft. 31.3121(b) (4)-1 Services performed on or in connection with a non-American vessel or aircraft. 31.3121(b) (5) Statutory provisions; definitions; employment; services in employ of an instrumentality of the United States specifically exempted from the employer tax. 31.3121(b) (5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax. 31.3121 (b) (6) Statutory provisions; definitions; employment; services in employ of United States or instrumentality thereof. 31.3121(b) (6)-1 Services in employ of United States or instrumentality thereof. 31.3121 (b) (7) Statutory provisions; definitions; employment; services in employ of States or their political subdivisions or instrumentalities. 31.3121(b) (7)-1 Services in employ of States or their political subdivisions or instrumentalities. 31.3121 (b) (8) Statutory provisions; definitions; employment; service performed by a minister of a church or a member of a religious order; services in employ of religious, charitable, educational, or certain other organizations exempt from income tax. 31.3121(b) (8)-1 Services performed by a minister of a church or a member of a religious order. 31.3121 (b) (8)-2 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax. 31.3121(b) (9) Statutory provisions; defininitions; employment; services performed by an employee or an employee represenative as defined in section 3231. 31.3121 (b) (9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231. Sec. 31.3121(b) (10) Statutory provisions; definitions; employment; services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax; services performed in the employ of a school, college, or university by certain students. 31.3121(b) (10)-1 Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax. 31.3121(b) (10)-2 Services performed in the employ of a school, college, or university by certain students. 31.3121 (b) (11) Statutory provisions; defi nitions; employment; services in the employ of a foreign government. 31.3121(b) (11)-1 Services in the employ of a foreign government. 31.3121(b) (12) Statutory provisions; definitions; employment; services in employ of wholly owned instrumentality of foreign government. 31.3121(b) (12)-1 Services in employ of wholly owned instrumentality of foreign government. 31.3121(b) (13) Statutory provisions; definitions; employment; services of student nurse. 31.3121(b) (13)-1 Services of student nurse or hospital intern. 31.3121(b) (14) Statutory provisions; defi nitions; employment; services in delivery or distribution of newspapers, shopping news, or magazines. 31.3121(b) (14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines. 31.3121(b) (15) Statutory provisions; definitions; employment; services in employ of international organization. 31.3121(b) (15)-1 Services in employ of international organization. 31.3121(b) (16) Statutory provisions; defi nitions; employment; services performed under share-farming arrangement. 31.3121(b) (16)-1 Services performed under share-farming arrangement. 31.3121(b) (17) Statutory provisions; definitions; employment; services in employ of Communist organization. 31.3121 (b) (17)-1 Services in employ of Communist organization. 31.3121(b) (18) Statutory provisions; defini tions; employment; services performed by a resident of the Republic of the Philippines while temporarily in Guam. 31.3121(b) (18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam. 31.3121(b) (19) Statutory provisions; defi nitions; employment; services performed by certain nonresident alien individuals. 31.3121(b) (19)-1 Services of certain nonresident aliens. 31.3121(c) Statutory provisions; definitions; included and excluded services. Sec. 31.3121 (c)-1 Included and excluded services. 31.3121(d) Statutory provisions; definitions; employee. 31.3121(d)-1 Who are employees. 31.3121(d)-2 Who are employers. 31.3121(e) Statutory provisions; definitions; State, United States, and citizen. 31.3121(e)-1 State, United States, and citi zen. 31.3121 (f) Statutory provisions; definitions; American vessel and aircraft. 31.3121(f)-1 American vessel and aircraft. 31.3121(g) Statutory provisions; definitions; agricultural labor. 31.3121 (g)-1 Agricultural labor. 31.3121 (h) Statutory provisions; definitions; American employer. 31.3121 (h)-1 American employer. 21.3121 (1) Statutory provisions; definitions; computation of wages in certain cases. 31.3121(1)-1 Computation to nearest dollar of cash remuneration for domestic service. 31.3121(1)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service. 31.3121(1)-3 Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act. 31.3121 (j) Statutory provisions; definitions; covered transportation service. 31.3121(j)-1 Covered transportation service. 31.3121(k) Statutory provisions; definitions; waiver of exemption by religious, charitable, and certain other organizations. 31.3121(k)-1 Waiver of exemption from taxes. 31.3121(k)-2 Waivers of exemption; origi nal effective date changed retroactively. 31.3121 (k)-3 Request for coverage of individual employed by exempt organization before August 1, 1956. 31.3121 (1) Statutory provisions; defini tions; agreements entered into by domestic corporations with respect to foreign subsidiaries. 31.3121(1)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries. 31.3121 (m) Statutory provisions; defini tions; service in the uniformed services. 31.3121 (n) Statutory provisions; definitions; member of a uniformed service. 31.3131 (0) Statutory provisions; definitions; crew leader. 31.3121 (0)-1 Crew leader. 31.3121 (p) Statutory provisions; definitions; Peace Corps volunteer service. 31.3121(q) Statutory provisions; defini tions; tips included for employee taxes. 31.3121 (q)-1 Tips included for employee taxes. 31.3122 Statutory provisions; Federal service. 31.3123 Statutory provisions; deductions as constructive payments. Sec. 31.3123-1 Deductions by an employer from remuneration of an employee. 31.3124 Statutory provisions; estimate of revenue reduction. Sec. Rate and computation of tax. When wages are paid. 31.3301-3 31.3301-4 31.3302(a) Statutory provisions; credits against tax; contributions to State unemployment funds. 31.3302 (a)-1 employees in butions paid. 31.3302(a)-2 Refund of State contributions. 31.3302(a)-3 Proof of credit under section 3302 (a). 31.3125 Statutory provisions; returns in the of Governmental case Guam, American Samoa, and the District of Columbia. 31.3126 Statutory provisions; short title. Subpart C-Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) TAX ON EMPLOYEES 31.3201 Statutory provisions; rate of tax. 31.3201-1 Measure of employee tax. 31.3201-2 Rates and computation of employee tax. 31.3202 Statutory provisions; deduction of tax from compensation. 31.3202-1 Collection of, and liability for, employee tax. TAX ON EMPLOYEE REPRESENTATIVES 31.3211 Statutory provisions; rate of tax. 31.3211-1 Measure of employee representative tax. 31.3211-2 Rates and computation of employee representative tax. 31.3212 Statutory provisions; determination of compensation. 31.3212-1 Determination of compensation. TAX ON EMPLOYERS 31.3221 Statutory provisions; rate of tax. 31.3221-1 Measure of employer tax. 31.3221-2 Rates and computation of employer tax. 31.3302(b) Credit against tax for contri Statutory provisions; credits against tax; additional credit. 31.3302(b)-1 Additional credit against tax. 31.3302(b)-2 Proof of additional credit under section 3302(b). 31.3302(c) Statutory provisions; credits against tax; limit on total credits. 31.3302(c)-1 Limit on total credits. 31.3302(d) Statutory provisions; definitions and special rules relating to limit on total credits. 31.3302(d)-1 Definitions and special rules relating to limit on total credits. 31.3302(e) Statutory provisions; successor employer. 31.3302(e)-1 Successor employer. 31.3303 Statutory provisions; conditions of additional credit allowance. 31.3304 Statutory provisions; approval of State laws. 31.3305 Statutory provisions; applicablity of State law. 31.3306(a) Statutory provisions; definitions; employer. 31.3306(a)-1 Who are employers. 31.3306(b) wages. Statutory provisions; definitions; 31.3306(b)-1 31.3306(b) (1) Wages. Statutory provisions; definitions; wages; $3,000 limitation. 31.3306 (b) (1)-1 $3,000 limitation. 31.3306(b) (2) Statutory provisions; definitions; wages; payment under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death. 31.3306(b) (2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death. 31.3306(b) (3) Statutory provisions; definitions; wages; retirement payments. 31.3306(b) (3)-1 Retirement payments. 31.3306(b) (4) Statutory provisions; definitions; wages; payments on account of sickness or accident disability, or medical or hospital expenses. 31.3306(b) (4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses. 31.3306(b) (5) Statutory provisions; definitions; wages; payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. 31.3306(b) (5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. |