[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of January 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3101-1]

[Page 15]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table 
 
  Subpart B_Federal Insurance Contributions Act (Chapter 21, Internal 
                          Revenue Code of 1954)
 
Sec.  31.3101-1  Measure of employee tax.

                            Tax on Employees


    The employee tax is measured by the amount of wages received after 
1954 with respect to employment after 1936. See Sec.  31.3121(a)-1, 
relating to wages; and Sec. Sec.  31.3121(b)-1 to 31.3121(b)-4, 
inclusive, relating to employment. For provisions relating to the time 
of receipt of wages, see Sec.  31.3121(a)-2.

[T.D. 6744, 29 FR 8305, July 2, 1964]