StacksVerified U.S. federal law reference

26 CFR §31.3211-1 — -1 Measure of employee representative tax.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The employee representative tax is measured by the amount of compensation received for services rendered as an employee representative. For provisions relating to compensation, see § 31.3231(e)-1.