Source: https://www.law.cornell.edu/cfr/text/26/31.3401(a)(1)-1
Timestamp: 2017-01-18 18:51:07
Document Index: 170977424

Matched Legal Cases: ['art 31', '§ 1', '§ 62', '§ 1441', '§ 3121', '§ 3401', '§ 3402', '§ 3406', '§ 6001', '§ 6011', '§ 6051', '§ 6060', '§ 6071', '§ 6081', '§ 6109', '§ 6157', '§ 6205', '§ 6302', '§ 6364', '§ 6695', '§ 7701', '§ 7805']

26 CFR 31.3401(a)(1)-1 - Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service. | US Law | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter C › Part 31 › Subpart E › Section 31.3401(a)(1)-1 26 CFR 31.3401(a)(1)-1 - Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.
Remuneration paid for active service as a member of the Armed Forces of the United States performed in a month during any part of which such member served in a combat zone (as determined under section 112) or is hospitalized at any place as a result of wounds, disease, or injury incurred while serving in such a combat zone is excepted from wages and is, therefore, not subject to withholding. The exception with respect to hospitalization is applicable, however, only if during all of such month there are combatant activities in some combat zone (as determined under section 112). See § 1.112-1 of this chapter (Income Tax Regulations). This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.United States CodeU.S. Code: Title 26 - INTERNAL REVENUE CODE§ 62 - Adjusted gross income defined§ 1441 - Withholding of tax on nonresident aliens§ 3121 - Definitions§ 3401 - Definitions§ 3402 - Income tax collected at source§ 3406 - Backup withholding§ 6001 - Notice or regulations requiring records, statements, and special returns§ 6011 - General requirement of return, statement, or list§ 6051 - Receipts for employees§ 6060 - Information returns of tax return preparers§ 6071 - Time for filing returns and other documents§ 6081 - Extension of time for filing returns§ 6109 - Identifying numbers§ 6157 - Payment of Federal unemployment tax on quarterly or other time period basis§ 6205 - Special rules applicable to certain employment taxes§ 6302 - Mode or time of collection§ 6364§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons§ 7701 - Definitions§ 7805 - Rules and regulations