26 C.F.R. § 31.3211-1 Measure of employee representative tax.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
Tax on Employee Representatives
§ 31.3211-1 Measure of employee representative tax.
