Subjgrp 9. Tax on Employers

• § 31.3111-1 - Measure of employer tax.
• § 31.3111-2 - Rates and computation of employer tax.
• § 31.3111-3 - When employer tax attaches.
• § 31.3111-4 -
• § 31.3111-5 - Manner and time of payment of employer tax.
• § 31.3111-6 - Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
• § 31.3112-1 - Instrumentalities of the United States specifically exempted from the employer tax.