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Webto employees that meets the tests under IRC section 3121(b)(7)(F) and secti on 31.3121(b)(7)-2(e) of the Employment Tax Regulations. A public retirement system may be a pension, annuity, retirement, or similar system. For this purpose, it is irrelevant whether a public retirement WebI.R.C. § 3121 (a) (7) (C) — cash remuneration paid by an employer in any calendar year to an employee for service not in the course of the employer's trade or business, if the cash … new sound system for home
26 CFR § 31.3121(b)(7)-2 - LII / Legal Information Institute
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