Contributions - Payments made under an agreement which the State deposits in a Federal Reserve bank. The amounts are based on the wages paid to employees whose services are covered under an agreement. These amounts are equal to the taxes imposed under the Internal Revenue Code on emp1oyers and employees in private employment.


20 CFR § 404.1202

Scoping language

Terms which have special meaning in this subpart are described in this section. Where necessary, further explanation is included in the section where the term is used.

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