GroundRules
26 CFR 31.3101-3: -3 When employee tax attaches.
Where this section sits in the code
- Title 26—Internal Revenue
- 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)
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON