26 USC 3121
§ 3121 - Definitions
- § 3121 - Definitions
- CHAPTER 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C— General Provisions
- Notes
- Editorial Notes
- References in Text
- Constitutionality
- Amendments
- Statutory Notes and Related Subsidiaries
- Change of Name
- Effective Date of 2019 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2004 Amendments
- Effective Date of 2003 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1994 Amendments
- Effective Date of 1993 Amendment
- Effective Date of 1992 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendments
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendments
- Effective Date of 1985 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1981 Amendments
- Effective Date of 1980 Amendments
- Effective Date of 1978 Amendments
- Effective Date of 1977 Amendment
- Effective Date of 1976 Amendments
- Effective Date of 1973 Amendments
- Effective Date of 1972 Amendments
- Effective Date of 1971 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1968 Amendment
- Effective Date of 1965 Amendment
- Effective Date of 1964 Amendments
- Effective Date of 1961 Amendments
- Effective Date of 1960 Amendments
- Effective Date of 1959 Amendments
- Effective Date of 1958 Amendment
- Effective Date of 1956 Amendment
- Effective Date of 1954 Amendment
- Regulations
- Repeals; Amendments and Application of Amendments Unaffected
- Construction of 2018 Amendment
- Transfer of Functions
- Subversive Activities Control Board
- No Inference To Be Drawn From Amendment by Pub. L. 108–121
- Clarification of Standard To Be Used in Determining Employment Tax Status of Securities Brokers
- Treatment of Certain University Accounts
- Exclusion From Wages and Compensation of Refunds Required From Employers To Compensate for Duplication of Medicare Benefits by Health Care Benefits Provided by Employers
- Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514 for Fiscal Year 1990
- Treatment of Certain Family Services Care Providers
- Certain Employer Pension Contributions Not Included in FICA Wage Base
- Plan Amendments Not Required Until January 1, 1998
- Plan Amendments Not Required Until January 1, 1994
- Plan Amendments Not Required Until January 1, 1989
- Federal Legislative Branch Employees; Exclusion of Certain Retirement Contributions for Purposes of Subsection (b)(5)(G)
- Service Performed for Nonprofit Organizations by Federal Employees
- Refunds to Churches or Qualified Church-Controlled Organizations
- Social Security Coverage of Retired Federal Judges on Active Duty
- Treatment of Certain Medical Faculty Practice Plans
- Waiver of Exemption by Nonprofit Organization; Termination of Certificate Period On or After March 31, 1983, Prohibited
- Payments Under State Temporary Disability Law To Be Treated as Remuneration for Service
- Waiver of Exemption From Social Security Taxes by Certain Organizations
- Refund or Credit of Taxes to Nonprofit Organizations After Sept. 9, 1976, on Taxes Paid Under Sections 3101 or 3111; Prohibition; Constructive Filing of Certificate
- Remuneration for Services Deemed To Constitute Employment; Services for Organizations Deemed To Have Filed Certificates Under Subsection (k)(4) of This Section
- Remuneration for Services Deemed To Constitute Employment; Services for Organizations Deemed To Have Filed Certificates Under Subsection (k)(5) of This Section
- Service for Certain Tax-Exempt Organizations Prior to Filing of Waiver Certificate
- Service for Certain Tax-Exempt Organizations for Which Remuneration was Paid Before July 30, 1965, but After Filing of Waiver Certificate
- Service for Certain Tax-Exempt Organizations Performed After 1950 and Prior to July 1, 1960
- Service for Certain Tax-Exempt Organizations Performed After 1950 and Prior to 1957
- Executive Documents
- Transfer of Functions
- Line Item Veto