1. Regulations
  2. title 26
  3. chapter I-i16
  4. part 31
  5. subpart C
  6. subjgrp 14
  7. § 31.3231e-2

View all text of Subjgrp 14 [§ 31.3231(a)-1 - § 31.3231(e)-2]

§ 31.3231(e)-2 - Contribution base.

The term compensation does not include any remuneration paid during any calendar year by an employer to an employee for services rendered in excess of the applicable contribution base. For rules applying this provision, see § 31.3121(a)(1)-1.

[T.D. 8582, 59 FR 66191, Dec. 23, 1994]

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 31.3231