FEDERAL · 26 U.S.C. · Chapter Subchapter B—Tax on Employee Representatives
Determination of compensation
26 U.S.C. § 3212
Title26 — Internal Revenue Code
ChapterSubchapter B—Tax on Employee Representatives
This text of 26 U.S.C. § 3212 (Determination of compensation) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 3212.
Text
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).
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Related
Untitled California Attorney General Opinion
(California Attorney General Reports, 2019)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 432.)
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26 U.S.C. § 3212, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/3212.