compensation
(8) Notwithstanding any other provision of this subchapter, for the purposes of sections 231b(a)(1) , 231c(a)(1) , and 231c(f)(1) of this title , the term “compensation” includes any payment from any source to an employee or employee representative if such payment is subject to tax under section 3201 or 3211 of the Internal Revenue Code of 1986 [ 26 U.S.C. 3201 , 3211].