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

§ 31.3211-3 Employee representative supplemental tax.

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

See paragraphs (a), (b), and (c) of § 31.3221-3 for rules applicable to the supplemental tax for each work-hour for which compensation is paid to an employee representative for services rendered as an employee representative.

[T.D. 8525, 59 FR 9666, Mar. 1, 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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