26 CFR 31.3111-3 - When employer tax attaches.

§ 31.3111-3 When employer tax attaches.

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.

Title 26 published on 08-Jun-2018 03:50

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 31 after this date.

  • 2017-09-27; vol. 82 # 186 - Wednesday, September 27, 2017
    1. 82 FR 44925 - Withholding on Payments of Certain Gambling Winnings
      GPO FDSys XML | Text
      DEPARTMENT OF TREASURY, Internal Revenue Service
      Final regulations.
      Effective date: These regulations are effective on September 27, 2017. Applicability Dates: For dates of applicability, see §§ 31.3402(q)-1(g) and 31.3406(g)-2(h).
      26 CFR Part 31