C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)

26 C.F.R. § 31.3211-1

Measure of employee representative tax

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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]