26 CFR · Internal Revenue
§ 31.3121(i)-2 — Computation of remuneration for service performed by an individual as a member of a uniformed service.
eCFR · current through Aug 3, 2026
§ 31.3121(i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service.
In the case of an individual performing service after December 31, 1956, as a member of a uniformed service (see section 31.3121(n)), to which the provisions of section 3121(m)(1) (see § 31.3121(m)) are applicable, the term “wages” shall, subject to the provisions of section 3121(a)(1) (see § 31.3121(a)-1), include as the individual's remuneration for such service only his basic pay as described in section 102(10) of the Servicemen's and Veterans' Survivor Benefits Act (38 U.S.C. 401(1), 403; 72 Stat. 1126).
[T.D. 6744, 29 FR 8315, July 2, 1964]
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26 C.F.R. § 31.3121(i)-2 (Computation of remuneration for service performed by an individual as a member of a uniformed service.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 401
38 U.S.C. § 401
Nearby Sections
11
§ 31.3121(e)-1
State, United States, and citizen.§ 31.3121(f)-1
American vessel and aircraft.§ 31.3121(g)-1
Agricultural labor.§ 31.3121(h)-1
American employer.§ 31.3121(i)-2
Computation of remuneration for service performed by an individual as a member of a uniformed service.§ 31.3121(i)-4
Computation of remuneration for service performed by certain members of religious orders.§ 31.3121(j)-1
Covered transportation service.§ 31.3121(l)-1
Agreements entered into by domestic corporations with respect to foreign subsidiaries.§ 31.3121(o)-1
Crew leader.