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Sec. 3212 Determination of compensation

  • Internal Revenue Code of 1986
  • SUBTITLE C -- EMPLOYMENT TAXES
  • Chapter 22 -- Railroad Retirement Tax Act
  • Subchapter B -- Tax on Employee Representatives

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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