GENERAL PROVISIONS

Section 31.3121(a)-1 - Wages
Section 31.3121(b)-1 - Employment; services to which the regulations in this subpart apply
Section 31.3121(e)-1 - State, United States, and citizen
Section 31.3121(f)-1 - American vessel and aircraft
Section 31.3121(g)-1 - Agricultural labor
Section 31.3121(h)-1 - American employer
Section 31.3121(j)-1 - Covered transportation service
Section 31.3121(o)-1 - Crew leader
Section 31.3121(q)-1 - Tips included for employee taxes
Section 31.3121(r)-1 - Election of coverage by religious orders
Section 31.3121(s)-1 - Concurrent employment by related corporations with common paymaster
Section 31.3121(a)(1)-1 - Annual wage limitation
Section 31.3121(b)(1)-1 - Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products
Section 31.3121(a)-1T - Question and answer relating to the definition of wages in section 3121(a) (Temporary)
Section 31.3121(a)-2 - Wages; when paid and received
Section 31.3121(a)(2)-1 - Payments on account of sickness or accident disability, medical or hospitalization expenses, or death
Section 31.3121(b)(2)-1 - Domestic service performed by students for certain college organizations
Section 31.3121(b)-2 - Employment; services performed before 1955
Section 31.3121(a)-3 - Reimbursement and other expense allowance amounts
Section 31.3121(a)(3)-1 - Retirement payments
Section 31.3121(b)(3)-1 - Family employment
Section 31.3121(b)-3 - Employment; services performed after 1954
Section 31.3121(b)-4 - Employment; excepted services in general
Section 31.3121(a)(4)-1 - Payments on account of sickness or accident disability, or medical or hospitalization expenses
Section 31.3121(b)(4)-1 - Services performed on or in connection with a non-American vessel or aircraft
Section 31.3121(a)(5)-1 - Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans
Section 31.3121(b)(5)-1 - Services in employ of an instrumentality of the United States specifically exempted from the employer tax
Section 31.3121(a)(5)-2 - Payments under or to an annuity contract described in section 403(b)
Section 31.3121(b)(6)-1 - Services in employ of United States or instrumentality thereof
Section 31.3121(a)(6)-1 - Payment by an employer of employee tax under section 3101 or employee contributions under a State law
Section 31.3121(a)(7)-1 - Payments for services not in the course of employer's trade or business or for domestic service
Section 31.3121(b)(7)-1 - Services in employ of States or their political subdivisions or instrumentalities
Section 31.3121(b)(7)-2 - Service by employees who are not members of a public retirement system
Section 31.3121(a)(8)-1 - Payments for agricultural labor
Section 31.3121(b)(8)-1 - Services performed by a minister of a church or a member of a religious order
Section 31.3121(a)(9)-1 - Reserved
Section 31.3121(b)(9)-1 - Railroad industry; services performed by an employee or an employee representative as defined in section 3231
Section 31.3121(a)(10)-1 - Payments to certain home workers
Section 31.3121(b)(10)-1 - Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax
Section 31.3121(b)(10)-2 - Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university
Section 31.3121(a)(11)-1 - Moving expenses
Section 31.3121(b)(11)-1 - Services in the employ of a foreign government
Section 31.3121(a)(12)-1 - Tips
Section 31.3121(b)(12)-1 - Services in employ of wholly owned instrumentality of foreign government
Section 31.3121(a)(13)-1 - Payments under certain employers' plans after retirement, disability, or death
Section 31.3121(b)(13)-1 - Services of student nurse or hospital intern
Section 31.3121(a)(14)-1 - Payments by employer to survivor or estate of former employee
Section 31.3121(b)(14)-1 - Services in delivery or distribution of newspapers, shopping news, or magazines
Section 31.3121(a)(15)-1 - Payments by employer to disabled former employee
Section 31.3121(b)(15)-1 - Services in employ of international organization
Section 31.3121(b)(16)-1 - Services performed under share-farming arrangement
Section 31.3121(b)(17)-1 - Services in employ of Communist organization
Section 31.3121(a)(18)-1 - Payments or benefits under a qualified educational assistance program
Section 31.3121(b)(18)-1 - Services performed by a resident of the Republic of the Philippines while temporarily in Guam
Section 31.3121(b)(19)-1 - Services of certain nonresident aliens
Section 31.3121(b)(20)-1 - Service performed on a boat engaged in catching fish
Section 31.3123-1 - Deductions by an employer from remuneration of an employee
Section 31.3127-1 - Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs
Section 31.3131-1 - Recapture of credits
Section 31.3132-1 - Recapture of credits
Section 31.3134-1 - Recapture of credits
Section 31.3121(i)-1 - Computation to nearest dollar of cash remuneration for domestic service
Section 31.3121(i)-2 - Computation of remuneration for service performed by an individual as a member of a uniformed service
Section 31.3121(i)-3 - Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act
Section 31.3121(i)-4 - Computation of remuneration for service performed by certain members of religious orders
Section 31.3121(v)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans
Section 31.3121(v)(2)-2 - Effective dates and transition rules
Section 31.3121(l)-1 - Agreements entered into by domestic corporations with respect to foreign subsidiaries
Section 31.3121(c)-1 - Included and excluded services
Section 31.3121(d)-1 - Who are employees
Section 31.3121(d)-2 - Who are employers