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Reg. § 31.3231(e)-2 Contribution base.
26 CFR § 31.3231(e)-2eCFR data as of 2026-07-14
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 .
[T.D. 8582, 59 FR 66191, Dec. 23, 1994]
Official eCFR text of § 31.3231(e)-2
Source: decipher.legal/cfr/26/31.3231(e)-2 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14