Implements § 3211Open in workspace
Reg. § 31.3211-1 Measure of employee representative tax.
26 CFR § 31.3211-1eCFR, current through 2026-07-14
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 .
[T.D. 8582, 59 FR 66190, Dec. 23, 1994]