CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE (Parts 30–37) > PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE > SUBPART C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) (§31.3201-1 to §31.3231(e)-2) > 31.3211-1—Measure of employee representative tax.

31.3211-1—Measure of employee representative tax.

The employee representative tax is measured by the amount of compensation received for services rendered as an employee representative. For provisions relating to compensation, see § 31.3231(e)-1.

Code of Federal Regulations

[T.D. 8582, 59 FR 66190, Dec. 23, 1994]