§ 31.3301-2. Measure of tax.
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/us/cfr/t26/s§ 31.3301-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The tax for any calendar year is measured by the amount of wages paid by the employer during such year with respect to employment after December 31, 1938. (See § 31.3306(b)-1, relating to wages, and §§ 31.3306(c)-1 to 31.3306(c)-3, inclusive, relating to employment.) [T.D. 6658, 28 FR 6632, June 27, 1963]
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§ 31.3301-2
Measure of tax.
Treas. Dec.T.D. 6658
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