StacksVerified U.S. regulatory reference

26 CFR §31.3201-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.