U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 31Subpart C - Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
View all text of Subpart C [§ 31.3201-1 - § 31.3231(e)-2]
§ 31.3212-1 - Determination of compensation.

See § 31.3231(e)-1 for regulations applicable to compensation.

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