26 C.F.R. § 31.3211-3 Employee representative supplemental tax.
Title 26 - Internal Revenue
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]
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
§ 31.3211-3 Employee representative supplemental tax.
