Title 26 — Internal Revenue CodeRelease 119-73
§3212 Determination of compensation
Title 26 › Subtitle Subtitle C— - Employment Taxes › Chapter CHAPTER 22— - RAILROAD RETIREMENT TAX ACT › Subchapter Subchapter B— - Tax on Employee Representatives › § 3212
Full Legal Text
Title 26, §3212
Internal Revenue Code — Source: USLM XML via OLRC
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).
Reference
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Citation
26 U.S.C. § 3212
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73