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 § 31.3211-3
26 CFR § 31.3211-3
Employee representative supplemental tax
June 25, 2020
CFR

See paragraphs (a), (b), and (c) of §31.3221-3 for rules applicable to the supplemental tax for each work-hour for which compensation is paid to an employee representative for services rendered as an employee representative.

[T.D. 8525, 59 FR 9666, Mar. 1, 1994]

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§ 31.3211-2 Rates and computation of employee representative tax
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§ 31.3212-1 Determination of compensation

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