Treasury Regulations, Subchapter C, Sec. 31.3101-1
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Sec. 31.3101-1 Measure of employee tax
The employee tax is measured by the amount of wages received 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 the time of receipt of wages, see §31.3121(a)–2.
[T.D. 6744, 29 FR 8305, July 2, 1964]
