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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3211-1

Measure of employee representative tax.

Official textecfr.govlast amended

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]

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In this part (40 sections)
  1. 31.3121(i)-1 · (i)-1 Computation to nearest dollar of cash remuneration…
  2. 31.3121(i)-2 · (i)-2 Computation of remuneration for service performed…
  3. 31.3121(i)-3 · (i)-3 Computation of remuneration for service performed…
  4. 31.3121(i)-4 · (i)-4 Computation of remuneration for service performed…
  5. 31.3121(j)-1 · (j)-1 Covered transportation service.
  6. 31.3121(l)-1 · (l)-1 Agreements entered into by domestic corporations…
  7. 31.3121(o)-1 · (o)-1 Crew leader.
  8. 31.3121(q)-1 · (q)-1 Tips included for employee taxes.
  9. 31.3121(r)-1 · (r)-1 Election of coverage by religious orders.
  10. 31.3121(s)-1 · (s)-1 Concurrent employment by related corporations with…
  11. 31.3121(v)(2)-1 · (v)(2)-1 Treatment of amounts deferred under certain…
  12. 31.3121(v)(2)-2 · (v)(2)-2 Effective dates and transition rules.
  13. 31.3123-1 · Deductions by an employer from remuneration of an employee.
  14. 31.3127-1 · Exemption for employers and their employees if both are…
  15. 31.3131-1 · Recapture of credits.
  16. 31.3132-1 · Recapture of credits.
  17. 31.3134-1 · Recapture of credits.
  18. 31.3201-1 · Measure of employee tax.
  19. 31.3201-2 · Rates and computation of employee tax.
  20. 31.3202-1 · Collection of, and liability for, employee tax.
  21. 31.3211-1 · Measure of employee representative tax.
  22. 31.3211-2 · Rates and computation of employee representative tax.
  23. 31.3211-3 · Employee representative supplemental tax.
  24. 31.3212-1 · Determination of compensation.
  25. 31.3221-1 · Measure of employer tax.
  26. 31.3221-2 · Rates and computation of employer tax.
  27. 31.3221-3 · Supplemental tax.
  28. 31.3221-4 · Exception from supplemental tax.
  29. 31.3221-5 · Recapture of credits under the Families First Coronavirus…
  30. 31.3231(a)-1 · (a)-1 Who are employers.
  31. 31.3231(b)-1 · (b)-1 Who are employees.
  32. 31.3231(c)-1 · (c)-1 Who are employee representatives.
  33. 31.3231(d)-1 · (d)-1 Service.
  34. 31.3231(e)-1 · (e)-1 Compensation.
  35. 31.3231(e)-2 · (e)-2 Contribution base.
  36. 31.3301-1 · Persons liable for tax.
  37. 31.3301-2 · Measure of tax.
  38. 31.3301-3 · Rate and computation of tax.
  39. 31.3301-4 · When wages are paid.
  40. 31.3302(a)-1 · (a)-1 Credit against tax for contributions paid.
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