§ 31.3121(a)(5)-2. Payments under or to an annuity contract described in section 403(b).

Terms defined here

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• salary reduction agreement § 31.3121(a)(5)-2(a)

Other regulations under § 3121

• § 31.3121(a)-1 Wages.
• § 31.3121(a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary).
• § 31.3121(a)-2 Wages; when paid and received.
• § 31.3121(a)-3 Reimbursement and other expense allowance amounts.
• § 31.3121(a)(1)-1 Annual wage limitation.
• § 31.3121(a)(2)-1 Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
• § 31.3121(a)(3)-1 Retirement payments.
• § 31.3121(a)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
• § 31.3121(a)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
• § 31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
• § 31.3121(a)(7)-1 Payments for services not in the course of employer's trade or business or for domestic service.
• § 31.3121(a)(8)-1 Payments for agricultural labor.
• § 31.3121(a)(10)-1 Payments to certain home workers.
• § 31.3121(a)(11)-1 Moving expenses.
• § 31.3121(a)(12)-1 Tips.
• § 31.3121(a)(13)-1 Payments under certain employers' plans after retirement, disability, or death.
• § 31.3121(a)(14)-1 Payments by employer to survivor or estate of former employee.
• § 31.3121(a)(15)-1 Payments by employer to disabled former employee.
• § 31.3121(a)(18)-1 Payments or benefits under a qualified educational assistance program.
• § 31.3121(b)-1 Employment; services to which the regulations in this subpart apply.
• § 31.3121(b)-2 Employment; services performed before 1955.
• § 31.3121(b)-3 Employment; services performed after 1954.
• § 31.3121(b)-4 Employment; excepted services in general.
• § 31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
• § 31.3121(b)(2)-1 Domestic service performed by students for certain college organizations.
• § 31.3121(b)(3)-1 Family employment.
• § 31.3121(b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft.
• § 31.3121(b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
• § 31.3121(b)(6)-1 Services in employ of United States or instrumentality thereof.
• § 31.3121(b)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 3121 Definitions
• § 403 Taxation of employee annuities

Regulations it cites

• § 1.401(k)-1 Certain cash or deferred arrangements.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. November 19, 2007Issued by T.D. 9367 (72 FR 64942)

Where it sits in 26 CFR

1. Subchapter C Employment taxes and collection of income tax at source
2. Part 31 Employment taxes and collection of income tax at source
3. Subpart B Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
4. General Provisions

Nearby sections

• § 31.3121(a)(2)-1 Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
• § 31.3121(a)(3)-1 Retirement payments.
• § 31.3121(a)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
• § 31.3121(a)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
• § 31.3121(a)(5)-2 Payments under or to an annuity contract described in section 403(b).
• § 31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
• § 31.3121(a)(7)-1 Payments for services not in the course of employer's trade or business or for domestic service.
• § 31.3121(a)(8)-1 Payments for agricultural labor.
• § 31.3121(a)(10)-1 Payments to certain home workers.