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 § 31.3212-1
26 CFR § 31.3212-1
Determination of compensation
June 25, 2020
CFR

See §31.3231(e)-1 for regulations applicable to compensation.

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§ 31.3211-3 Employee representative supplemental tax

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