Subjgrp 8. Tax on Employees

• § 31.3101-1 - Measure of employee tax.
• § 31.3101-2 - Rates and computation of employee tax.
• § 31.3101-3 - When employee tax attaches.
• § 31.3102-1 - Collection of, and liability for, employee tax; in general.
• § 31.3102-2 - Manner and time of payment of employee tax.
• § 31.3102-3 - Collection of, and liability for, employee tax on tips.
• § 31.3102-4 - Special rules regarding Additional Medicare Tax.