26 U.S.C. § 3301
Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
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Cited by 17
- 26 CFR § 1.338-1 — General principles; status of old target and new target.
- 26 CFR § 1.45R-5 — Claiming the credit.
- 26 CFR § 31.3302(d)-1 — Definitions and special rules relating to limit on total credits.
- 26 CFR § 31.3306(c)(6)-1 — Services in employ of United States or instrumentality thereof.
- 26 CFR § 31.3306(c)(7)-1 — Services in employ of States or their political subdivisions or instrumentalities.
- 26 CFR § 31.3306(n)-1 — Services on American vessel whose business is conducted by general agent of Secretary of Commerce.
- 26 CFR § 31.3306(p)-1 — Employees of related corporations.
- 26 CFR § 31.3306(r)(2)-1 — Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- 26 CFR § 31.3308-1 — Instrumentalities of the United States specifically exempted from tax imposed by section 3301.
- 26 CFR § 31.6157-1 — Cross reference.
- 26 CFR § 31.6302(c)-3 — Deposit rules for taxes under the Federal Unemployment Tax Act.
- 26 U.S.C. § 3302 — Credits against tax
Show 5 more
- 26 U.S.C. § 3305 — Applicability of State law
- 26 U.S.C. § 3306 — Definitions
- 26 U.S.C. § 3308 — Instrumentalities of the United States
- 26 U.S.C. § 6157 — Payment of Federal unemployment tax on quarterly or other time period basis
- 26 U.S.C. § 6601 — Interest on underpayment, nonpayment, or extensions of time for payment, of tax
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