Treasury Regulations · 26 CFR
§ 31.3401(a)(1)-1. Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.
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. § 3401(a)(1)
Cite as 26 CFR § 31.3401(a)(1)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 3401(a)(1)
- Length
- 109 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
Remuneration paid for active service as a member of the Armed Forces of the United States performed in a month during any part of which such member served in a combat zone (as determined under section 112) or is hospitalized at any place as a result of wounds, disease, or injury incurred while serving in such a combat zone is excepted from wages and is, therefore, not subject to withholding. The exception with respect to hospitalization is applicable, however, only if during all of such month there are combatant activities in some combat zone (as determined under section 112). See § 1.112-1 of this chapter (Income Tax Regulations).
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
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 E Collection of Income Tax at Source
Nearby sections
- § 31.3401(a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary).
- § 31.3401(a)-2 Exclusions from wages.
- § 31.3401(a)-3 Amounts deemed wages under voluntary withholding agreements.
- § 31.3401(a)-4 Reimbursements and other expense allowance amounts.
- § 31.3401(a)(1)-1 Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.
- § 31.3401(a)(2)-1 Agricultural labor.
- § 31.3401(a)(3)-1 Remuneration for domestic service.
- § 31.3401(a)(4)-1 Cash remuneration for service not in the course of employer's trade or business.
- § 31.3401(a)(5)-1 Remuneration for services for foreign government or international organization.