26 CFR 31.3121(b)(3)-1T - Family employment (temporary).

§ 31.3121(b)(3)-1T Family employment (temporary).
(a) [Reserved] For further guidance,see§ 31.3121(b)(3)-1(a).
(b) [Reserved] For further guidance,see§ 31.3121(b)(3)-1(b).
(c) Services performed in the employ of a corporation are not within the exceptions, except as provided in paragraph (d). Services performed in the employ of a partnership are not within the exception unless the requisite family relationship exists between the employee and each of the partners comprising the partnership.
(d) A disregarded entity that is treated as a corporation under§ 301.7701-2(c)(2)(iv)(B) of this chapter (Procedure and Administration Regulations) shall not be treated as a corporation for purposes of applying section 3121(b)(3). For purposes of applying section 3121(b)(3), the owner of the disregarded entity will be treated as the employer.
(e) Paragraphs (c) and (d) of this section apply with respect to wages paid on or after November 1, 2011. However, taxpayers may apply paragraphs (c) and (d) of this section to wages paid on or after January 1, 2009.
(f) Expiration date. The applicability of paragraphs (c) and (d) of this section expires on or before October 31, 2014.
[T.D. 9554, 76 FR 67365, Nov. 1, 2011]
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Title 26 published on 2015-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 31 after this date.

  • 2015-10-23; vol. 80 # 205 - Friday, October 23, 2015
    1. 80 FR 64378 - Definition of Terms Relating to Marital Status
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Notice of proposed rulemaking.
      Written or electronic comments and requests for a public hearing must be received by December 7, 2015.
      26 CFR Parts 1, 20, 25, 26, 31, and 301