Treasury Regulations, Subchapter C, Sec. 31.3211-3
From TaxAlmanac, A Free Online Resource
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Sec. 31.3211-3 Employee representative supplemental tax
See paragraphs (a), (b), and (c) of §31.3221–3 for rules applicable to the supplemental tax for each work-hour for which compensation is paid to an employee representative for services rendered as an employee representative.
[T.D. 8525, 59 FR 9666, Mar. 1, 1994]
