CFR > Title 26 > Chapter I > Subchapter C > Part 31 > Subpart C > Tax on Employees
Current as of: 2024 | Check for updates
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Other versions
| § 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 |
Terms Used In CFR > Title 26 > Chapter I > Subchapter C > Part 31 > Subpart C > Tax on Employees
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.