Sec. 31.3101-1 Measure of employee tax.

The employee tax is measured by the amount of wages received after 1954 with respect to employment after 1936. See section 31.3121(a)-1, relating to wages; and sections 31.3121(b)-1 to 31.3121(b)-4, inclusive, relating to employment. For provisions relating to the time of receipt of wages, see section 31.3121(a)-2.

[Adopted by T.D. 6190, 21 FR 5261, July 14, 1956; republished by T.D. 6516, 25 FR 13032, Dec. 20, 1960. Revised by T.D. 6744, 29 FR 8305, July 2, 1964]