C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)

26 C.F.R. § 31.3101-3

When employee tax attaches

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

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.

Notes of Decisions
Cited in 1 case, 1997–1997 · leading case: Mazur Ex Rel. Est. of Mazur v. Comm'r, 986 F. Supp. 752 (W.D.N.Y. 1997).
Sort: Relevance Newest Treatment
Mazur Ex Rel. Est. of Mazur v. Comm'r, 986 F. Supp. 752 (W.D.N.Y. 1997). · cites it 2× “§§ 3101 , 3102, 3121; 26 C.F.R. §§ 31.3101-3 , 31.3121(a)-2; see also Rev.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.