26 C.F.R. § 31.3111-4 Liability for employer tax.
Title 26 - Internal Revenue
The employer is liable for the employer tax with respect to the wages paid to his employees for employment performed for him.
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 Employers
§ 31.3111-4 Liability for employer tax.
