§3212 — Determination of compensation
Statute Text — 26 U.S.C. §3212
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).
Treasury Regulations
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Treas. Reg. §31.3212-1Determination of compensation
See § 31.3231(e)-1 for regulations applicable to compensation.
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