26 CFR 31.3401(a)-1T - Question and answer relating to the definition of wages in section 3401(a) (Temporary).
The following question and answer relates to the definition of wages in section 3401(a) of the Internal Revenue Code of 1954, as amended by section 531(d)(4) of the Tax Reform Act of 1984 (98 Stat. 886):
Q-1: Are fringe benefits included in the definition of “wages” under section 3401(a)?
A-1: Yes, unless specifically excluded from the definition of “wages” pursuant to section 3401(a) (1) through (20). For example, a fringe benefit provided to or on behalf of an employee is excluded from the definition of “wages” if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 117 or 132.
[T.D. 8004, 50 FR 756, Jan. 7, 1985]
Title 26 published on 2015-04-01.
No entries appear in the Federal Register after this date, for 26 CFR Part 31.