26 C.F.R. § 31.3231(d)-1 Service.
Title 26 - Internal Revenue
See §31.3231(b)–1 for regulations relating to the term “in the service of an employer.”
Title 26: Internal Revenue
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
§ 31.3231(d)-1 Service.
