26 C.F.R. § 31.3212-1 Determination of compensation.
Title 26 - Internal Revenue
See §31.3231(e)–1 for regulations applicable to compensation.
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
§ 31.3212-1 Determination of compensation.
