Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
36 lines
1.3 KiB
Markdown
36 lines
1.3 KiB
Markdown
---
|
|
type: "LegalText"
|
|
title: "26 U.S.C. § 3212"
|
|
description: "Determination of compensation"
|
|
jurisdiction: "us"
|
|
corpus: "united_states_code"
|
|
kind: "code_section"
|
|
title_number: 26
|
|
title_name: "INTERNAL REVENUE CODE"
|
|
chapter_number: "22"
|
|
chapter_name: "RAILROAD RETIREMENT TAX ACT"
|
|
section: "3212"
|
|
citation: "26 U.S.C. § 3212"
|
|
status: "current"
|
|
release_point: "119-100"
|
|
release_date: "2026-06-26"
|
|
source: "official"
|
|
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
|
|
source_identifier: "/us/usc/t26/s3212"
|
|
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
|
|
source_hash: "ef08a419caf5dbffd71793629dd4ee04c014ecaba6cf74e07c30ac5f2f71df95"
|
|
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
|
|
text_hash: "c1d566d288624a66e8caf51bf06f67c855f44724ffdbc487a1178712f8f9c88e"
|
|
retrieved_at: "2026-07-04"
|
|
confidence: "official"
|
|
tags: ["legal", "us-code"]
|
|
---
|
|
|
|
# 26 U.S.C. § 3212 - Determination of compensation
|
|
|
|
## Text
|
|
|
|
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).
|
|
|
|
(Aug. 16, 1954, ch. 736, 68A Stat. 432.)
|