Treasury Regulations, Subchapter C, Sec. 31.3211-1
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Sec. 31.3211-1 Measure of employee representative tax
The employee representative tax is measured by the amount of compensation received for services rendered as an employee representative. For provisions relating to compensation, see §31.3231(e)–1.
[T.D. 8582, 59 FR 66190, Dec. 23, 1994]
