Internal Revenue Code · 26 U.S.C.
§ 3212. Determination of compensation
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 3212
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 55 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
- Regulations
- 1 issued under this section
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).
(Aug. 16, 1954, ch. 736, 68A Stat. 432.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 3212
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Where it sits in the Code
- Subtitle C Employment Taxes
- Chapter 22 RAILROAD RETIREMENT TAX ACT
- Subchapter B Tax on Employee Representatives
Nearby sections
- § 3211 Rate of tax
- § 3212 Determination of compensation