Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024
All TitlesTitle 26Chapter IPart 31Subpart B - Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
View all text of Subpart B [§ 31.3101-1 - § 31.3134-1]
§ 31.3101-3 - When employee tax attaches.

The employee tax attaches at the time that the wages are received by the employee. For provisions relating to the time of such receipt, see § 31.3121(a)-2.

authority: 26 U.S.C. 7805.
source: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 31.3101-3
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