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26 CFR · Internal Revenue

§ 31.3231(d)-1 — Service.

26 CFR § 31.3231(d)-1
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. § 31.3231(d)-1 (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. § 31.3231(d)-1 (2026).

Text

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

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Related

§ 31.3231
26 C.F.R. § 31.3231

Nearby Sections

11
§ 31.3221-4
Exception from supplemental tax.
§ 31.3221-5
Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
§ 31.3231(a)-1
Who are employers.
§ 31.3231(b)-1
Who are employees.
§ 31.3231(c)-1
Who are employee representatives.
§ 31.3231(d)-1
Service.
§ 31.3231(e)-1
Compensation.
§ 31.3231(e)-2
Contribution base.
§ 31.3301-1
Persons liable for tax.
§ 31.3301-2
Measure of tax.
§ 31.3301-3
Rate and computation of tax.

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Bluebook (online)
26 C.F.R. § 31.3231(d)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3231(d)-1.
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