26 C.F.R. § 31.3101-1
Measure of employee tax.
Cite as 26 C.F.R. § 31.3101-1 (2026)
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]
- Cross-references to the CFR
- 31.3121