# 26 U.S.C. § 3212: Determination of compensation

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s3212>. Cite pinpoints as 26 U.S.C. § 3212(a)(1).

The compensation of an employee representative for the purpose of ascertaining the tax thereon shall be determined in the same manner and with the same effect as if the employee organization by which such employee representative is employed were an employer as defined in section 3231(a).

## Regulations

- [Treas. Reg. § 31.3212-1](/26/reg/31.3212-1.md): Determination of compensation. (interprets § 3212)

## Connections

Cites: § 3231 Definitions

Cited by: none

Derived from: 1939 § 1510; 1939 § 1511; 1939 § 1512

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 432