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e-CFR data is current as of February 24, 2020

Title 26Chapter ISubchapter CPart 31Subpart B → §31.3101-1


Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)


§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]

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