26 CFR 31.3211-1 - Measure of employee representative tax.

Regulations last checked for updates: May 01, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

View all text of Subpart C [§ 31.3201-1 - § 31.3231(e)-2]

§ 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]

authority: 26 U.S.C. 7805.

source: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 31.3211-1