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. § 31.3111-4

Liability for employer tax

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

The employer is liable for the employer tax with respect to the wages paid to his employees for employment performed for him.