2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle C - Employment Taxes (Sections 3101 - 3512)
Chapter 22 - Railroad Retirement Tax Act (Sections 3201 - 3241)
Subchapter B - Tax on Employee Representatives (Sections 3211 - 3212)
Sec. 3212 - Determination of compensation

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 22 - RAILROAD RETIREMENT TAX ACT
Subchapter B - Tax on Employee Representatives
Sec. 3212 - Determination of compensation
Containssection 3212
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 432.

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26 U.S.C. § 3212 (2015)
ยง3212. Determination of compensation

The compensation of an employee representative for the purpose of ascertaining the tax thereon shall be determined in the same manner and with the same effect as if the employee organization by which such employee representative is employed were an employer as defined in section 3231(a).

(Aug. 16, 1954, ch. 736, 68A Stat. 432.)

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