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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter C - Employment Taxes and Collection of Income Tax at Source |
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Part 31 - Employment Taxes and Collection of Income Tax at Source |
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Subpart C - Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) |
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Tax on Employees |
§ 31.3201-1 - Measure of employee tax.
Latest version.
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§ 31.3201-1 Measure of employee tax.
The employee tax is measured by the amount of compensation received for services rendered as an employee. For provisions relating to compensation, see § 31.3231(e)-1. For provisions relating to the circumstances under which certain compensation is to be disregarded for the purpose of determining the employee tax, see paragraphs (b)(1) and (2) of § 31.3231(e)-1.
[T.D. 8582, 59 FR 66189, Dec. 23, 1994]