Title 26
SECTION 31.3211-1
31.3211-1 Measure of employee representative tax.
§ 31.3211-1 Measure of employee representative tax.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.
[T.D. 8582, 59 FR 66190, Dec. 23, 1994]