Sections
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31.3101-1
§ 31.3101-1 Measure of employee tax. -
31.3101-2
§ 31.3101-2 Rates and computation of employee tax. -
31.3101-3
§ 31.3101-3 When employee tax attaches. -
31.3102-1
§ 31.3102-1 Collection of, and liability for, employee tax; in general. -
31.3102-2
§ 31.3102-2 Manner and time of payment of employee tax. -
31.3102-3
§ 31.3102-3 Collection of, and liability for, employee tax on tips. -
31.3102-4
§ 31.3102-4 Special rules regarding Additional Medicare Tax.