Determination of Liability. The amount of the liability referred to in paragraph (a)(1) of this section in- curred by a domestic corporation for any period shall be determined in the same manner as liability for the em- ployee tax and for the employer tax imposed by the Federal Insurance Con- tributions Act is determined, pursuant to regulations relating to the taxes under such act as in effect for the same period, with respect to wages paid by an employer to an employee.
Appears in 4 contracts
Samples: Service Agreement, Agreement Amendment, Agreement
