26 C.F.R. § 31.3121(s)-1T xxx
Title 26 - Internal Revenue
Link to an amendment published at 71 FR 44519, Aug. 4, 2006.
Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
General Provisions
§ 31.3121(s)-1T xxx