26 C.F.R. § 31.3301-2
Current through May 31, 2024
The tax for any calendar year is measured by the amount of wages paid by the employer during such year with respect to employment after December 31, 1938. (See § 31.3306(b)-1 , relating to wages, and §§ 31.3306(c)-1 to 31.3306(c)-3 , inclusive, relating to employment.)
26 C.F.R. §31.3301-2