{"data":{"id":"us/26-u.s.c.-3212","jurisdiction":"us","citation":"26 U.S.C. § 3212","heading":"Determination of compensation","body":"The compensation of an employee representative for the purpose of ascertaining the tax thereon shall be determined in the same manner and with the same effect as if the employee organization by which such employee representative is employed were an employer as defined in section 3231(a).","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 22—RAILROAD RETIREMENT TAX ACT"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"2bf030532fdf4b2fea638b2d7b54983924c44147f8a2aa25b03ed1a23cfb9358","source_id":"us","stale":true,"prev":"us/26-u.s.c.-3211","next":"us/26-u.s.c.-3221"},"notice":"GroundRules: Original legal text. Not legal advice."}