United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle C. Employment Taxes |
Chapter 22. RAILROAD RETIREMENT TAX ACT |
SubChapter B. Tax on Employee Representatives |
§ 3212. Determination of compensation
Latest version.
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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).