Treasury Regulations · 26 CFR
§ 31.3302(d)-1. Definitions and special rules relating to limit on total credits.
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. § 3302(d)
Cite as 26 CFR § 31.3302(d)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 27, 1963 by T.D. 6658
- Issued under
- 26 U.S.C. § 3302(d)
- Length
- 181 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 1
¶(a) Rate of tax deemed to be 3 percent. In applying the provisions of section 3302(c) relating to the limitation on total credits, and to reductions of credits otherwise allowable, the tax imposed by section 3301 shall be computed at the rate of 3 percent in lieu of any other rate prescribed in section 3301 (see § 31.3301-3).
¶(b) Wages attributable to a particular State. For purposes of section 3302(c) (2) or (3), wages are attributable to a particular State if they are subject to the unemployment compensation law of the State. If wages are not subject to the unemployment compensation law of any State, the determination as to whether such wages, or any portion thereof, are attributable to the particular State with respect to which the reduction in total credits is imposed shall be made in accordance with rules prescribed by the Commissioner.
¶(c) Employment Security Act of 1960. The Employment Security Act of 1960, referred to in section 3302(c)(2), means title V of the Social Security Amendments of 1960.
[T.D. 6658, 28 FR 6635, June 27, 1963]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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. 6658 (28 FR 6635)
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 D Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
Nearby sections
- § 31.3302(a)-3 Proof of credit under section 3302(a).
- § 31.3302(b)-1 Additional credit against tax.
- § 31.3302(b)-2 Proof of additional credit under section 3302(b).
- § 31.3302(c)-1 Limit on total credits.
- § 31.3302(d)-1 Definitions and special rules relating to limit on total credits.
- § 31.3302(e)-1 Successor employer.
- § 31.3306(a)-1 Who are employers.
- § 31.3306(b)-1 Wages.
- § 31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary).