Statutes, codes, and regulations
Code of Federal Regulations
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 C - RAILROAD RETIREMENT TAX ACT (CHAPTER 22, INTERNAL REVENUE CODE OF 1954)
TAX ON EMPLOYEES
Section 31.3201-1 - Measure of employee tax

26 C.F.R. § 31.3201-1

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Current through October 31, 2024
Section 31.3201-1 - Measure of employee tax

The employee tax is measured by the amount of compensation received for services rendered as an employee. For provisions relating to compensation, see § 31.3231(e)-1 . For provisions relating to the circumstances under which certain compensation is to be disregarded for the purpose of determining the employee tax, see paragraphs (b)(1) and (2) of § 31.3231(e)-1 .

26 C.F.R. §31.3201-1

T.D. 8582, 59 FR 66189, Dec. 23, 1994