26 CFR 31.3201-1
§ 31.3201-1 Measure of employee tax.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.3201-1, § 31.3201-1 Measure of employee tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113013
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Full text
The employee tax is measured by the amount of compensation received for services rendered as an employee. For provisions relating to compensation, see § 31.3231(e)-1. For provisions relating to the circumstances under which certain compensation is to be disregarded for the purpose of determining the employee tax, see paragraphs (b)(1) and (2) of § 31.3231(e)-1.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.