[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3121(b)-1]

[Page 35]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
  Subpart B_Federal Insurance Contributions Act (Chapter 21, Internal 
                          Revenue Code of 1954)
 
Sec. 31.3121(b)-1  Employment; services to which the regulations in 
this subpart apply.

    (a) The provisions of the regulations in this subpart relating to 
the term ``employment'' apply with respect to services performed after 
1954. Certain provisions also apply with respect to services performed 
before 1955 for which the remuneration is paid after 1954 (see paragraph 
(b) of Sec. 31.3121(b)-2. For provisions relating generally to services 
performed before 1955, see paragraph (a) of Sec. 31.3121 (b)-2. For 
provisions relating to the circumstances under which services which do 
not constitute employment are nevertheless deemed to be employment, and 
relating to the circumstances under which services which constitute 
employment are nevertheless deemed not to be employment, see Sec. 
31.3121 (c)-1. For provisions relating to who are employees and who are 
employers see Sec. Sec. 31.3121 (d)-1 and 31.3121 (d)-2, respectively.
    (b) The taxes apply with respect to remuneration paid after 1954 for 
services performed before 1955, as well as for services performed after 
1954, to the extent that the remuneration and services constitute wages 
and employment. See Sec. Sec. 31.3121(a)-1 to 31.3121(a)(13)-1 relating 
to wages.

[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6983, 33 FR 
18015, Dec. 4, 1968]