20 C.F.R. § 404.1044 Vacation pay.
Title 20 - Employees' Benefits
We consider your salary while on vacation, or a vacation allowance paid by your employer, to be wages.
Title 20: Employees' Benefits
PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950– )
Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income
Wages
§ 404.1044 Vacation pay.