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 C - Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
  6. Topic - Tax on Employees
  7. 26 CFR § 31.3201-1
26 CFR § 31.3201-1
Measure of employee tax
June 25, 2020
CFR

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]

Next
§ 31.3201-2 Rates and computation of employee tax

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