Sec. 31.3201-1 Measure of employee tax.

The employee tax is measured by the amount of compensation received for services rendered as an employee. For provisions relating to compensation, see section 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 section 31.3231(e)-1.

[T.D. 6727, 29 FR 5865, May 5, 1964. Revised by T.D. 8582, 59 FR 66188-66191, Dec. 23, 1994.]