1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
  6. Topic - Tax on Employees
  7. 26 CFR § 31.3101-1
26 CFR § 31.3101-1
Measure of employee tax
June 25, 2020
CFR

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]

Next
§ 31.3101-2 Rates and computation of employee tax

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