Treasury Regulations · 26 CFR
§ 31.3201-1. Measure of employee tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3201
Cite as 26 CFR § 31.3201-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 23, 1994 by T.D. 8582
- Issued under
- 26 U.S.C. § 3201
- Length
- 66 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
The employee tax is measured by the amount of compensation received for services rendered as an employee. For provisions relating to compensation, see § 31.3231(e)-1. For provisions relating to the circumstances under which certain compensation is to be disregarded for the purpose of determining the employee tax, see paragraphs (b)(1) and (2) of § 31.3231(e)-1.
[T.D. 8582, 59 FR 66189, Dec. 23, 1994]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8582 (59 FR 66189)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart C Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
- Tax on Employees
Nearby sections
- § 31.3201-1 Measure of employee tax.
- § 31.3201-2 Rates and computation of employee tax.
- § 31.3202-1 Collection of, and liability for, employee tax.