Salaries and wages.

Salaries and wages. For purposes of this section, the term salaries and wages means only cash remuneration including a check. Amounts deducted and withheld from the employee's pay (for example, taxes and contributions to health and retirement plans) shall be deemed to be cash remuneration even though not actually paid directly to the employee.


26 CFR § 1.50B-1

Scoping language

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