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2012 US Code
Title 26 - Internal Revenue Code
Subtitle C - Employment Taxes (§§ 3101 - 3510)
Chapter 22 - RAILROAD RETIREMENT TAX ACT (§§ 3201 - 3241)
Subchapter B - Tax on Employee Representatives (§§ 3211 - 3212)
Section 3212 - Determination of compensation
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Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 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 |
Contains | section 3212 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 432. |
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Tax on Employee Representatives - 26 U.S.C. § 3212 (2012)
§3212. 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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