employee representatives

(46) Determination of whether there is a collective bargaining agreement In determining whether there is a collective bargaining agreement between employee representatives and 1 or more employers, the term “employee representatives” shall not include any organization more than one-half of the members of which are employees who are owners, officers, or executives of the employer. An agreement shall not be treated as a collective bargaining agreement unless it is a bona fide agreement between bona fide employee representatives and 1 or more employers.

Source

26 USC § 7701(a)(46)

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Scoping language

None identified, default scope is assumed to be the parent (chapter 79) of this section.

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