26 C.F.R. § 31.3101-1
Current through July 31, 2024
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 .
26 C.F.R. §31.3101-1