§ 31.3101-1 Measure of employee tax.

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Title 26 CFR: Internal Revenue › Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › Part 31: EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › Subpart B: Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) › § 31.3101-1: § 31.3101-1 Measure of employee tax.

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Text

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]

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