§ 31.3211-3. Employee representative supplemental tax.
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/us/cfr/t26/s§ 31.3211-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
See paragraphs (a), (b), and
(c)of § 31.3221-3 for rules applicable to the supplemental tax for each work-hour for which compensation is paid to an employee representative for services rendered as an employee representative. [T.D. 8525, 59 FR 9666, Mar. 1, 1994]
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- T.D. 8525
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§ 31.3211-3
Employee representative supplemental tax.
Treas. Dec.T.D. 8525
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