# 26 CFR § 31.3301-2: Measure of tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3301-2

## Section

- **Citation:** 26 CFR § 31.3301-2
- **Heading:** Measure of tax
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE > PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE > Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)

## 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 CFR § 31.0-1 § 31.0-1 Introduction.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.0-1.md)
- [26 CFR § 31.0-2 § 31.0-2 General definitions and use of terms.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.0-2.md)
- [26 CFR § 31.0-3 § 31.0-3 Scope of regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.0-3.md)
- [26 CFR § 31.0-4 § 31.0-4 Extent to which the regulations in this part supersede prior regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.0-4.md)
- [26 CFR § 31.3301-1 § 31.3301-1 Persons liable for tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3301-1.md)
- [26 CFR § 31.3301-2 § 31.3301-2 Measure of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3301-2.md)
- [26 CFR § 31.3301-3 § 31.3301-3 Rate and computation of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3301-3.md)
- [26 CFR § 31.3301-4 § 31.3301-4 When wages are paid.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3301-4.md)
- [26 CFR § 31.3302(a)-1 § 31.3302(a)-1 Credit against tax for contributions paid.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(a)-1.md)
- [26 CFR § 31.3302(a)-2 § 31.3302(a)-2 Refund of State contributions.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(a)-2.md)
- [26 CFR § 31.3302(a)-3 § 31.3302(a)-3 Proof of credit under section 3302(a).](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(a)-3.md)
- [26 CFR § 31.3302(b)-1 § 31.3302(b)-1 Additional credit against tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(b)-1.md)
- [26 CFR § 31.3302(b)-2 § 31.3302(b)-2 Proof of additional credit under section 3302(b).](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(b)-2.md)
- [26 CFR § 31.3302(c)-1 § 31.3302(c)-1 Limit on total credits.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(c)-1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3301-2. Check the current official text before relying on it. Not legal advice.