Treasury Regulations · 26 CFR
§ 31.3231(e)-2. Contribution base.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3231(e)
Cite as 26 CFR § 31.3231(e)-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 23, 1994 by T.D. 8582
- Issued under
- 26 U.S.C. § 3231(e)
- Length
- 46 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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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Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
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.
- Issued by T.D. 8582 (59 FR 66191)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart C Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
- General Provisions
Nearby sections
- § 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.