e-CFR banner

Home
gpo.gov
govinfo.gov

e-CFR Navigation Aids

Browse

Simple Search

Advanced Search

 — Boolean

 — Proximity

 

Search History

Search Tips

Corrections

Latest Updates

User Info

FAQs

Agency List

Incorporation By Reference

eCFR logo

Related Resources

 

Electronic Code of Federal Regulations

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

Title 26Chapter ISubchapter CPart 31Subpart D → §31.3301-3


Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)


§31.3301-3   Rate and computation of tax.

(a) The rates of tax with respect to wages paid in calendar years after 1954 are as follows:

   Percent
In the calendar years 1955 to 1960, both inclusive3
In the calendar year 19613.1
In the calendar year 19623.5
In the calendar year 19633.35
In the calendar year 1964 and subsequent calendar years3.1

(b) The tax is computed by applying to the wages paid in a calendar year, with respect to employment after December 31, 1938, the rate in effect at the time the wages are paid.

[T.D. 6658, 28 FR 6632, June 27, 1963]

Need assistance?