1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart C - Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
  6. Topic - Tax on Employee Representatives
  7. 26 CFR § 31.3211-1
26 CFR § 31.3211-1
Measure of employee representative tax
June 25, 2020
CFR

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.

[T.D. 8582, 59 FR 66190, Dec. 23, 1994]

Next
§ 31.3211-2 Rates and computation of employee representative tax

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