---
kind: "section"
citation: "26 U.S.C. § 3212"
title: "26"
title_heading: "Internal Revenue Code"
number: "3212"
heading: "Determination of compensation"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/3212"
units:
  - "Subtitle C — Employment Taxes"
  - "Chapter 22 — Railroad Retirement Tax Act"
  - "Subchapter B — Tax on Employee Representatives"
---

# §3212. Determination of compensation


The [compensation](/usc/26/3231.md?p=e-1) of an [employee representative](/usc/26/3231.md?p=c) for the purpose of ascertaining the tax thereon shall be determined in the same manner and with the same effect as if the [employee](/usc/26/3121.md?p=d) organization by which such [employee representative](/usc/26/3231.md?p=c) is employed were an [employer](/usc/26/3231.md?p=a) as defined in [section 3231(a)](/usc/26/3231.md?p=a).


## Source credit

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