Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)›Tax on Employee Representatives

§ 31.3211-1 Measure of employee representative tax.

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source · 2026 edition · updated 2026-10-04 · United States

The employee representative tax is measured by the amount of compensation received for services rendered as an employee representative. For provisions relating to compensation, see § 31.3231(e)-1.

[T.D. 8582, 59 FR 66190, Dec. 23, 1994]

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▸Contents — 26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

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