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U.S. Code
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Implements
§ 3212
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Reg. § 31.3212-1
Determination of compensation.
26 CFR § 31.3212-1
eCFR, current through 2026-07-14
See
§ 31.3231(e)-1
for regulations applicable to compensation.
← Reg. § 31.3211-3
Employee representative supplemental tax.
Reg. § 31.3221-1 →
Measure of employer tax.