Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCESubpart C - RAILROAD RETIREMENT TAX ACT (CHAPTER 22, INTERNAL REVENUE CODE OF 1954)
TAX ON EMPLOYEE REPRESENTATIVES
Section 31.3211-3 - Employee representative supplemental tax

26 C.F.R. § 31.3211-3

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Current through November 30, 2024
Section 31.3211-3 - Employee representative supplemental tax

See paragraphs (a), (b), and (c) of § 31.3221-3 for rules applicable to the supplemental tax for each work-hour for which compensation is paid to an employee representative for services rendered as an employee representative.

26 C.F.R. §31.3211-3

T.D. 8525, 59 FR 9666, Mar. 1, 1994