CFR›Title 20›Chapter III›Part 404›Subpart M›Subject Group What Records of Coverage Must Be Kept ContainsSection 404.1225CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 404.1225 § 404.1225 Records—for wages paid prior to 1987. Previous What Is a State's Liability for Contributions—for Wages Paid Prior to 1987 What Is a State's Liability for Contributions—for Wages Paid Prior to 1987