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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3231(c)-1

Who are employee representatives.

Official textecfr.govlast amended

# (a)

An employee representative within the meaning of the act is—

(1) Any officer or official representative of a railway labor organization which is not included as an employer under section 3231(a) who—

(i) Was in the service of an employer either before or after June 29, 1937, and

(ii) Is duly authorized and designated to represent employees in accordance with the Railway Labor Act.

For railway labor organizations which are employers under section 3231(a), see paragraph (a) (5) and (6) of § 31.3231(a)-1.

(2) Any individual who is regularly assigned to or regularly employed by an employee representative, as defined in paragraph (a)(1) of this section, in connection with the duties of such employee representative's office.

# (b)

In determining whether an individual is an employee representative, his citizenship or residence is material only insofar as those factors may affect the determination of whether he was “in the service of an employer” (see paragraph (a) of § 31.3231(b)-1).

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In this part (40 sections)
  1. 31.3121(v)(2)-2 · Effective dates and transition rules.
  2. 31.3123-1 · Deductions by an employer from remuneration of an employee.
  3. 31.3127-1 · Exemption for employers and their employees if both are…
  4. 31.3131-1 · Recapture of credits.
  5. 31.3132-1 · Recapture of credits.
  6. 31.3134-1 · Recapture of credits.
  7. 31.3201-1 · Measure of employee tax.
  8. 31.3201-2 · Rates and computation of employee tax.
  9. 31.3202-1 · Collection of, and liability for, employee tax.
  10. 31.3211-1 · Measure of employee representative tax.
  11. 31.3211-2 · Rates and computation of employee representative tax.
  12. 31.3211-3 · Employee representative supplemental tax.
  13. 31.3212-1 · Determination of compensation.
  14. 31.3221-1 · Measure of employer tax.
  15. 31.3221-2 · Rates and computation of employer tax.
  16. 31.3221-3 · Supplemental tax.
  17. 31.3221-4 · Exception from supplemental tax.
  18. 31.3221-5 · Recapture of credits under the Families First Coronavirus…
  19. 31.3231(a)-1 · Who are employers.
  20. 31.3231(b)-1 · Who are employees.
  21. 31.3231(c)-1 · Who are employee representatives.
  22. 31.3231(d)-1 · Service.
  23. 31.3231(e)-1 · Compensation.
  24. 31.3231(e)-2 · Contribution base.
  25. 31.3301-1 · Persons liable for tax.
  26. 31.3301-2 · Measure of tax.
  27. 31.3301-3 · Rate and computation of tax.
  28. 31.3301-4 · When wages are paid.
  29. 31.3302(a)-1 · Credit against tax for contributions paid.
  30. 31.3302(a)-2 · Refund of State contributions.
  31. 31.3302(a)-3 · Proof of credit under section 3302(a).
  32. 31.3302(b)-1 · Additional credit against tax.
  33. 31.3302(b)-2 · Proof of additional credit under section 3302(b).
  34. 31.3302(c)-1 · Limit on total credits.
  35. 31.3302(d)-1 · Definitions and special rules relating to limit on total…
  36. 31.3302(e)-1 · Successor employer.
  37. 31.3306(a)-1 · Who are employers.
  38. 31.3306(b)-1 · Wages.
  39. 31.3306(b)-1T · Question and answer relating to the definition of wages…
  40. 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
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