Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCESubpart B - FEDERAL INSURANCE CONTRIBUTIONS ACT (CHAPTER 21, INTERNAL REVENUE CODE OF 1954)
GENERAL PROVISIONS
Section 31.3121(a)(6)-1 - Payment by an employer of employee tax under section 3101 or employee contributions under a State law

26 C.F.R. § 31.3121(a)(6)-1

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Current through October 31, 2024
Section 31.3121(a)(6)-1 - Payment by an employer of employee tax under section 3101 or employee contributions under a State law

The term "wages" does not include any payment by an employer (without deduction from the remuneration of, or other reimbursement from, the employee) of either (a) the employee tax imposed by section 3101 or the corresponding section of prior law, or (b) any payment required from an employee under a State unemployment compensation law.

26 C.F.R. § 31.3121(a)(6)-1