Treasury Regulations, Subchapter C, Sec. 31.3121(a)(14)-1
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Sec. 31.3121(a)(14)-1 Payments by employer to survivor or estate of former employee
The term “wages” does not include any payment by an employer to a survivor or the estate of a former employee made after 1972 and after the calendar year in which such employee died.
[T.D. 7374, 40 FR 30950, July 24, 1975, as amended by T.D. 7373, 40 FR 30957, July 24, 1975]
