Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 3212
Determination of compensation
Official textgovinfo.govlast amended
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).
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Nearby sections (25 sections)
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- 3126 · Return and payment by governmental employer
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- 3128 · Short title
- 3131 · Credit for paid sick leave
- 3132 · Payroll credit for paid family leave
- 3133 · Special rule related to tax on employers
- 3134 · Employee retention credit for employers subject to closure due…
- 3201 · Rate of tax
- 3202 · Deduction of tax from compensation
- 3211 · Rate of tax
- 3212 · Determination of compensation
- 3221 · Rate of tax
- 3231 · Definitions
- 3232 · Court jurisdiction
- 3233 · Short title
- 3241 · Determination of tier 2 tax rate based on average account…
- 3301 · Rate of tax
- 3302 · Credits against tax
- 3303 · Conditions of additional credit allowance
- 3304 · Approval of State laws
- 3305 · Applicability of State law
- 3306 · Definitions
- 3307 · Deductions as constructive payments