26 CFR 31.3211-3

§ 31.3211-3 Employee representative supplemental tax.

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

Cite this

Citation: 26 CFR 31.3211-3, § 31.3211-3 Employee representative supplemental tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113018
Permanent ID: ys:prov:113018@1
SHA-256: 0a14698ec4ca7fb11c4ff24697c2957595ac0db06726b57d51a81325874bd3bf

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Full text

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.

Legislative history

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