26 C.F.R. § 31.3101-3

When employee tax attaches.

Last amended: 2016Year: 2026Length: 27 wordsOfficial source

Cite as 26 C.F.R. § 31.3101-3 (2026)

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.
Cross-references to the CFR
31.3121
26 C.F.R. § 31.3101-3: When employee tax attaches. | Justis AI