26 C.F.R. § 31.3111-4
Current through September 30, 2024
The employer is liable for the employer tax with respect to the wages paid to his employees for employment performed for him.
26 C.F.R. § 31.3111-4
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCESubpart B - FEDERAL INSURANCE CONTRIBUTIONS ACT (CHAPTER 21, INTERNAL REVENUE CODE OF 1954)