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EMPLOYMENT TAX

Internal Revenue Bulletin 2001-31 · 2026-10-03 edition · updated 2026-10-04 · United States

Ct. D. 2070, page 90. FICA and FUTA taxes. The Supreme Court has concluded that, under sections 3111 and 3301 of the Code, back wages are subject to FICA and FUTA taxes by reference to the year the wages are in fact paid. United States v. Cleveland Indians Baseball Co.

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▸Contents — Internal Revenue Bulletin 2001-31
Internal Revenue Bulletin 2001-31

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