# Treas. Reg. § 31.3211-1: Measure of employee representative tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3211-1>. Interprets 26 U.S.C. § 3211.

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]