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26 U.S.C. 3212: Determination of compensationText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 22-RAILROAD RETIREMENT TAX ACT
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§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).

( Aug. 16, 1954, ch. 736 , 68A Stat. 432 .)