26 C.F.R. § 31.3301-2 Measure of tax.
Title 26 - Internal Revenue
The tax for any calendar year is measured by the amount of wages paid by the employer during such year with respect to employment after December 31, 1938. (See §31.3306(b)–1, relating to wages, and §§31.3306(c)–1 to 31.3306(c)–3, inclusive, relating to employment.) [T.D. 6658, 28 FR 6632, June 27, 1963]
Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
§ 31.3301-2 Measure of tax.