U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 22 - RAILROAD RETIREMENT TAX ACT Subchapter B - Tax on Employee Representatives Sec. 3212 - Determination of compensation From the U.S. Government Publishing Office, www.gpo.gov §3212. Determination of compensation The compensation of an employee representative for the purpose of ascertaining the tax thereon shall be determined in the same manner and with the same effect as if the employee organization by which such employee representative is employed were an employer as defined in section 3231(a). (Aug. 16, 1954, ch. 736, 68A Stat. 432.)
26 U.S.C. § 3212
§3212. Determination of compensation
Edition 2024