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26 U.S.C. § 3212

U.S. CodeFederal
Determination of compensation
About This Law
/us/usc/t26/s3212
Title
26 — Internal Revenue Code
Chapter
STC/CH22
Release
119-84
Release Date
2026-04-17

Section Text

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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). (Aug. 16, 1954, ch. 736, 68A Stat. 432.)

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