Treasury Regulations, Subchapter C, Sec. 31.3111-1
From TaxAlmanac, A Free Online Resource
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Sec. 31.3111-1 Measure of employer tax
The employer tax is measured by the amount of wages paid 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 time of payment of wages, see §31.3121(a)–2.
[T.D. 6744, 29 FR 8306, July 2, 1964]
