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e-CFR data is current as of February 14, 2020

Title 26Chapter ISubchapter CPart 31Subpart B → §31.3111-4


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)


§31.3111-4   Liability for employer tax.

The employer is liable for the employer tax with respect to the wages paid to his employees for employment performed for him.

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