Treasury Regulations · 26 CFR
§ 31.3212-1. Determination of compensation.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3212
Cite as 26 CFR § 31.3212-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 3212
- Length
- 10 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
See § 31.3231(e)-1 for regulations applicable to compensation.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- 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)
- Tax on Employee Representatives