26 C.F.R. § 31.3111-1

Current through September 30, 2024
Section 31.3111-1 - Measure of employer tax

The employer tax is measured by the amount of wages paid 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 time of payment of wages, see § 31.3121(a)-2 .

26 C.F.R. §31.3111-1

T.D. 6744, 29 FR 8306, July 2, 1964