§ 31.3231(e)-2. (e)-2 Contribution base.
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/us/cfr/t26/s§ 31.3231(e)-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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]
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§ 31.3231(e)-2
(e)-2 Contribution base.
Treas. Dec.T.D. 8582
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