§ 31.3301-2 Measure of tax.

FederalRegulations

Ask Donna

How this section applies to your facts.

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 D: Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) › § 31.3301-2: § 31.3301-2 Measure of tax.

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

The tax for any calendar year is measured by the amount of wages paid by the employer during such year with respect to employment after December 31, 1938. (See § 31.3306(b)-1, relating to wages, and §§ 31.3306(c)-1 to 31.3306(c)-3, inclusive, relating to employment.)

[T.D. 6658, 28 FR 6632, June 27, 1963]

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.