TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
PART 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
subpart b - FEDERAL INSURANCE CONTRIBUTIONS ACT (CHAPTER 21, INTERNAL REVENUE CODE OF 1954)
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.