1. Regulations
  2. title 26
  3. chapter I-i16
  4. part 31
  5. subpart B
  6. subjgrp 8
  7. § 31.3101-3

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

§ 31.3101-3 - When employee tax attaches.

The employee tax attaches at the time that the wages are received by the employee. For provisions relating to the time of such receipt, see § 31.3121(a)-2.

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 31.3101-3