Home/U.S. Code/Title 26/Ch. 22/§ 3212
FEDERAL · 26 U.S.C. · Chapter 22

Determination of compensation

Current through Pub. L. 119-102
Title 26 — Internal Revenue Code·Ch. 22 — RAILROAD RETIREMENT TAX ACT·Subch. B
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)

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History

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