Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
Tax on Employees
Browse Previous | Browse Next
§ 31.3101-3 When employee tax attaches.
The employee tax attaches at the time that the wages are received by the employee. For provisions relating to the time of such receipt, see §31.3121(a)–2.
