Treasury Regulations, Subchapter C, Sec. 31.3201-1
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Sec. 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.
[T.D. 8582, 59 FR 66189, Dec. 23, 1994]
