View all text of Subjgrp 8 [§ 31.3101-1 - § 31.3102-4]
§ 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.