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title 26
Internal Revenue
chapter I-i16
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 31
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
subpart C
Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
subjgrp 12
Tax on Employee Representatives
Subjgrp 12. Tax on Employee Representatives
§ 31.3211-1 - Measure of employee representative tax.
§ 31.3211-2 - Rates and computation of employee representative tax.
§ 31.3211-3 - Employee representative supplemental tax.
§ 31.3212-1 - Determination of compensation.
