2019 US Code
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

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Citation 26 U.S.C. § 3212 (2019)
Section Name ยง3212. Determination of compensation
Section Text

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).

Source Credit

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

Publication Title United States Code, 2018 Edition, Supplement 1, 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 2019
Laws In Effect As Of Date January 24, 2020
Positive Law No
Disposition standard
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