CHAPTER 22— RAILROAD RETIREMENT TAX ACT›Subchapter B— Tax on Employee Representatives

§ 3212. Determination of compensation

26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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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▸Contents — 26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code)

26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code)

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