CFR›Title 26›Chapter I›Part 31›Subpart C›Subject Group Tax on Employee Representatives ContainsSections 31.3211-1–31.3212-1CorpusDaily eCFRDisplayed edition2026-10-19Last updated2026-10-19 Sections 31.3211-1 § 31.3211-1 Measure of employee representative tax. 31.3211-2 § 31.3211-2 Rates and computation of employee representative tax. 31.3211-3 § 31.3211-3 Employee representative supplemental tax. 31.3212-1 § 31.3212-1 Determination of compensation. Previous General Provisions General Provisions Next Tax on Employees Tax on Employees