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) > 31.3211-3—Employee representative supplemental tax.

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.

Code of Federal Regulations

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