# 26 C.F.R. § 31.3301-2 (2026): Measure of tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_2

## Section

- **Citation:** 26 C.F.R. § 31.3301-2 (2026)
- **Heading:** Measure of tax
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** 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.

## 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]

## Nearby sections

- [26 C.F.R. § 31.3301-1 (2026) § 31.3301-1   Persons liable for tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_1.md)
- [26 C.F.R. § 31.3301-2 (2026) § 31.3301-2   Measure of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_2.md)
- [26 C.F.R. § 31.3301-3 (2026) § 31.3301-3   Rate and computation of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_3.md)
- [26 C.F.R. § 31.3301-4 (2026) § 31.3301-4   When wages are paid.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_4.md)
- [26 C.F.R. § 31.3302(a)-1 (2026) § 31.3302(a)-1   Credit against tax for contributions paid.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(a)_1.md)
- [26 C.F.R. § 31.3302(a)-2 (2026) § 31.3302(a)-2   Refund of State contributions.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(a)_2.md)
- [26 C.F.R. § 31.3302(a)-3 (2026) § 31.3302(a)-3   Proof of credit under section 3302(a).](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(a)_3.md)
- [26 C.F.R. § 31.3302(b)-1 (2026) § 31.3302(b)-1   Additional credit against tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(b)_1.md)
- [26 C.F.R. § 31.3302(b)-2 (2026) § 31.3302(b)-2   Proof of additional credit under section 3302(b).](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(b)_2.md)
- [26 C.F.R. § 31.3302(c)-1 (2026) § 31.3302(c)-1   Limit on total credits.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(c)_1.md)
- [26 C.F.R. § 31.3302(d)-1 (2026) § 31.3302(d)-1   Definitions and special rules relating to limit on total credits.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(d)_1.md)
- [26 C.F.R. § 31.3302(e)-1 (2026) § 31.3302(e)-1   Successor employer.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(e)_1.md)
- [26 C.F.R. § 31.3306(a)-1 (2026) § 31.3306(a)-1   Who are employers.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3306(a)_1.md)
- [26 C.F.R. § 31.3306(b)-1 (2026) § 31.3306(b)-1   Wages.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3306(b)_1.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_2. Check the current official text before relying on it. Not legal advice.