Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)›Tax on Employee Representatives
§ 31.3212-1 Determination of compensation.
26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source · 2026 edition · updated 2026-10-04 · United States
See § 31.3231(e)-1 for regulations applicable to compensation.
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