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Code of Federal Regulations (Last Updated: May 6, 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 B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) |
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Tax on Employees |
§ 31.3101-1 - Measure of employee tax.
Latest version.
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§ 31.3101-1 Measure of employee tax.
The employee tax is measured by the amount of wages received after 1954 with respect to employment after 1936. See § 31.3121(a)-1, relating to wages; and §§ 31.3121(b)-1 to 31.3121(b)-4, inclusive, relating to employment. For provisions relating to the time of receipt of wages, see § 31.3121(a)-2.
[T.D. 6744, 29 FR 8305, July 2, 1964]