Internal Revenue Code:Sec. 3212. Determination of compensation
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 22 - RAILROAD RETIREMENT TAX ACT
Subchapter B - Tax on Employee Representatives
Statute
Sec. 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).
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 432.)
