§ 404.1077. Individuals under railroad retirement system.
36 words·~1 min read·
/us/cfr/t20/s§ 404.1077·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If you are an employee or employee representative as defined in section 3231
(b)and
(c)of the Code, your work is not a trade or business. Your services are covered under the railroad retirement system.