26 C.F.R. § 31.3101-1 Measure of employee tax.
Title 26 - Internal Revenue
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. [T.D. 6744, 29 FR 8305, July 2, 1964]
Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
Tax on Employees
§ 31.3101-1 Measure of employee tax.
