U.S. Code > Title 26 > Subtitle C > Chapter 22 > Subchapter B – Tax On Employee Representatives

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§ 3211	Rate of tax
§ 3212	Determination of compensation

Terms Used In U.S. Code > Title 26 > Subtitle C > Chapter 22 > Subchapter B - Tax On Employee Representatives

employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See 26 USC 7701