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

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§ 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]