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§ 31.3212-1
Determination of compensation.
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§ 31.3212-1
Part 31: Employment Taxes And Collection Of Income Tax At Source
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Subpart C: Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
§ 31.3212-1 Determination of compensation.
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See
§ 31.3231(e)-1
for regulations applicable to compensation.