26 CFR 31.3121 - Payments by employer to survivor or estate of former employee.

Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024

View all text of Subpart B [§ 31.3101-1 - § 31.3134-1]

§ 31.3121(a)(14)-1 - Payments by employer to survivor or estate of former employee.

The term “wages” does not include any payment by an employer to a survivor or the estate of a former employee made after 1972 and after the calendar year in which such employee died.

[T.D. 7374, 40 FR 30950, July 24, 1975, as amended by T.D. 7373, 40 FR 30957, July 24, 1975]

authority: 26 U.S.C. 7805.

source: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 31.3121