Page:United States Statutes at Large Volume 68A.djvu/472

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INTERNAL REVENUE CODE OF 1954

Subchapter B—Tax on Employee Representatives Sec. 3211. Rate of tax. Sec. 3212. Determination of compensation.

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SEC. 3211. RATE OF TAX.

In addition to other taxes, there is hereby imposed on the income of each employee representative a tax equal to 12ji percent of so much of the compensation, paid to such employee representative after December 31, 1954, for services rendered by him after such date as is not in excess of $300 for any calendar month. SEC. 3212. DETERMINATION OF COMPENSATION.

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).

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