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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 Employers |
§ 31.3111-4 - Liability for employer tax.
Latest version.
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§ 31.3111-4 Liability for employer tax.
The employer is liable for the employer tax with respect to the wages paid to his employees for employment performed for him.