26 CFR 31.3211-1

§ 31.3211-1 Measure of employee representative tax.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 31.3211-1, § 31.3211-1 Measure of employee representative tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113016
Permanent ID: ys:prov:113016@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.