# Treas. Reg. § 31.3231(d)-1: Service.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3231(d)-1>. Interprets 26 U.S.C. § 3231.

See § 31.3231(b)-1 for regulations relating to the term “in the service of an employer.”