GroundRules
26 CFR 31.3111-3: -3 When employer 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 employer tax attaches at the time that the wages are paid by the employer. For provisions relating to the time of such payment, see § 31.3121(a)-2.
Collected 2026-08-27T02:25:11Z. Source file · JSON