26 USC 3212: Determination of compensation
Text contains those laws in effect on July 17, 2024
From Title 26-INTERNAL REVENUE CODESubtitle C-Employment TaxesCHAPTER 22-RAILROAD RETIREMENT TAX ACTSubchapter B-Tax on Employee Representatives
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§3212. Determination of compensation
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).