26 CFR 31.3121(i)-2
§ 31.3121(i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 31.3121(i)-2, § 31.3121(i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112996
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Full text
In the case of an individual performing service after December 31, 1956, as a member of a uniformed service (see section 31.3121(n)), to which the provisions of section 3121(m)(1) (see § 31.3121(m)) are applicable, the term “wages” shall, subject to the provisions of section 3121(a)(1) (see § 31.3121(a)-1), include as the individual's remuneration for such service only his basic pay as described in section 102(10) of the Servicemen's and Veterans' Survivor Benefits Act (38 U.S.C. 401(1), 403; 72 Stat. 1126).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.