26 CFR · Internal Revenue
§ 31.3231(e)-2 — Contribution base.
26 CFR § 31.3231(e)-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. § 31.3231(e)-2 (Contribution base.) 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(e)-2 (2026).
Text
§ 31.3231(e)-2 Contribution base.
The term compensation does not include any remuneration paid during any calendar year by an employer to an employee for services rendered in excess of the applicable contribution base. For rules applying this provision, see § 31.3121(a)(1)-1.
[T.D. 8582, 59 FR 66191, Dec. 23, 1994]
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Related
Nearby Sections
11
§ 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.§ 31.3301-4
When wages are paid.§ 31.3302(a)-1
Credit against tax for contributions paid.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3231(e)-2, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3231(e)-2.