US lawFederal (United States)RegulationsTitle 26 CFR — Internal RevenueChapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYPart 31 — EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCESubpart C — Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)31.3212-126 C.F.R. § 31.3212-1Determination of compensation.Last amended: 2016Year: 2026Length: 8 wordsOfficial source Cite as 26 C.F.R. § 31.3212-1 (2026)See § 31.3231(e)-1 for regulations applicable to compensation.Cross-references to the CFR31.3231Previous26 C.F.R. § 31.3211-3Next26 C.F.R. § 31.3221-1