1. Regulations
  2. title 26
  3. chapter I-i13
  4. part 1
  5. subjgrp 1
  6. § 1.1402c-4

View all text of Subjgrp 1 [§ 1.1401-1 - § 1.1403-1]

§ 1.1402(c)-4 - Individuals under Railroad Retirement System.

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.

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

CITE AS: 26 CFR 1.1402