26 CFR 31.3101-1 - Measure of employee tax.

Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024

View all text of Subpart B [§ 31.3101-1 - § 31.3134-1]

§ 31.3101-1 - Measure of employee tax.

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]

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 31.3101-1