# Treas. Reg. § 31.3212-1: Determination of compensation.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3212-1>. Interprets 26 U.S.C. § 3212.

See § 31.3231(e)-1 for regulations applicable to compensation.