26 U.S.C. · Internal Revenue Code
26 U.S.C. § 3212

Determination of compensation

Ch. 22 — RAILROAD RETIREMENT TAX ACT
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 22
Statutory Text

26 U.S.C. § 3212 — Determination of compensation

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 22 - RAILROAD RETIREMENT TAX ACT Subchapter B - Tax on Employee Representatives Sec. 3212 - Determination of compensation From the U.S. Government Publishing Office, www.gpo.gov

§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).

(Aug. 16, 1954, ch. 736, 68A Stat. 432.)

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 3212
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The statutory text of 26 U.S.C. § 3212 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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