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5 Αυγ 2012 · Sections 5 and 6 of the Peace Corps Act are classified to sections 2504 and 2505 of Title 22. For complete classification of this Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables. Chapter 9 of the Internal Revenue Code of 1939, referred to in subsec.
- 26 CFR § 31.3121 (d)-1 - Who are employees. | Electronic Code of ...
§ 31.3121 (d)-1 Who are employees. (a) In general. (1)...
- 26 U.S. Code Chapter 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
26 U.S. Code Chapter 21 - FEDERAL INSURANCE CONTRIBUTIONS...
- 26 CFR § 31.3121 (d)-1 - Who are employees. | Electronic Code of ...
Sec. 3121. Definitions. I.R.C. § 3121 (a) Wages — For purposes of this chapter, the term “wages” means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include— I.R.C. § 3121 (a) (1) —
1 Ιαν 2024 · Internal Revenue Code § 3121. Definitions. Current as of January 01, 2024 | Updated by FindLaw Staff. (a) Wages. --For purposes of this chapter, the term “ wages ” means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include--
Under section 3121(q) of the Code, tips received by an employee in the course of the employee's employment are considered remuneration for that employment and are deemed to have been paid by the employer for purposes of
§ 31.3121 (d)-1 Who are employees. (a) In general. (1) Whether an individual is an employee with respect to services performed after 1954 is determined in accordance with section 3121 (d) and (o) and section 3506. This section of the regulations applies with respect only to services performed after 1954.
26 U.S. Code Chapter 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT. U.S. Code. Notes. prev | next. Subchapter A—Tax on Employees (§§ 3101 – 3102) Subchapter B—Tax on Employers (§§ 3111 – 3113) Subchapter C—General Provisions (§§ 3121 – 3128) Subchapter D—Credits (§§ 3131 – 3134) Accessibility.
Free access to full-text of the Internal Revenue Code, including Editor’s Notes and updated continuously, from Bloomberg Tax. Links to related code sections make it easy to navigate within the IRC.
