§ 1.1402(c)-4. (c)-4 Individuals under Railroad Retirement System.
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/us/cfr/t26/s§ 1.1402(c)-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The performance of service by an individual as an employee or employee representative as defined in section 3231(b) and (c), respectively (see §§ 31.3231(b)-1 and 31.3231(c)-1 of Part 31 of this chapter (Employment Tax Regulations)), that is, an individual covered under the railroad retirement system, does not constitute a trade or business.