26 CFR · Internal Revenue
§ 31.3121(i)-2 — Computation of remuneration for service performed by an individual as a member of a uniformed service.
26 CFR § 31.3121(i)-2
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.3121(i)-2 (Computation of remuneration for service performed by an individual as a member of a uniformed service.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.3121(i)-2 (2026).
Text
§ 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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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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3121(i)-2, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3121(i)-2.