26 C.F.R. § 31.3301-3 Rate and computation of tax.
Title 26 - Internal Revenue
(a) The rates of tax with respect to wages paid in calendar years after 1954 are as follows: (b) The tax is computed by applying to the wages paid in a calendar year, with respect to employment after December 31, 1938, the rate in effect at the time the wages are paid. [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)
§ 31.3301-3 Rate and computation of tax.
Percent In the calendar years 1955 to 1960, both inclusive........... 3In the calendar year 1961.................................... 3.1In the calendar year 1962.................................... 3.5In the calendar year 1963.................................... 3.35In the calendar year 1964 and subsequent calendar years...... 3.1
