26 CFR 31.3211-3 - Employee representative supplemental tax.

§ 31. 3211-3 Employee representative supplemental tax.

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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