26 CFR Topic
Tax on Employees
June 25, 2020
§
31.3101-1
Measure of employee tax
§
31.3101-2
Rates and computation of employee tax
§
31.3101-3
When employee tax attaches
§
31.3102-1
Collection of, and liability for, employee tax; in general
§
31.3102-2
Manner and time of payment of employee tax
§
31.3102-3
Collection of, and liability for, employee tax on tips
§
31.3102-4
Special rules regarding Additional Medicare Tax