Regulations last checked for updates: Mar 09, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 31Subpart C - Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
View all text of Subpart C [§ 31.3201-1 - § 31.3231(e)-2]
§ 31.3231(d)-1 - Service.

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

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 31.3231
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