Treasury Regulations · 26 CFR
§ 31.3306(b)-1T. Question and answer relating to the definition of wages in section 3306(b) (Temporary).
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. § 3306(b)
Cite as 26 CFR § 31.3306(b)-1T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 7, 1985 by T.D. 8004
- Issued under
- 26 U.S.C. § 3306(b)
- Length
- 127 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
The following question and answer relates to the definition of wages in section 3306(b) of the Internal Revenue Code of 1954, as amended by section 531(d)(3) of the Tax Reform Act of 1984 (98 Stat. 885):
Q-1: Are fringe benefits included in the definition of wages under section 3306(b)?
A-1: Yes, unless specifically excluded from the definition of “wages” pursuant to section 3306(b) (1) through (16). For example, a fringe benefit provided to or on behalf of an employee is excluded from the definition of “wages” if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 117 or 132.
[T.D. 8004, 50 FR 755, Jan. 7, 1985]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections 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. 8004 (50 FR 755)
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 D Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
Nearby sections
- § 31.3302(d)-1 Definitions and special rules relating to limit on total credits.
- § 31.3302(e)-1 Successor employer.
- § 31.3306(a)-1 Who are employers.
- § 31.3306(b)-1 Wages.
- § 31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary).
- § 31.3306(b)-2 Reimbursement and other expense allowance amounts.
- § 31.3306(b)(1)-1 $3,000 limitation.
- § 31.3306(b)(2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.
- § 31.3306(b)(3)-1 Retirement payments.