# Treas. Reg. § 31.3301-2: Measure of tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3301-2>. Interprets 26 U.S.C. § 3301.

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]