26 CFR · Internal Revenue
§ 31.3121(b)(9)-1 — Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
eCFR · current through Aug 3, 2026
§ 31.3121(b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
Services performed by an individual as an “employee” or as an “employee representative”, as those terms are defined in section 3231, are excepted from employment. For definitions of employee and employee representatives, see §§ 31.3231(b)-1 and 31.3231(c)-1.
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26 C.F.R. § 31.3121(b)(9)-1 (Railroad industry; services performed by an employee or an employee representative as defined in section 3231.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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§ 31.3121(b)(5)-1
Services in employ of an instrumentality of the United States specifically exempted from the employer tax.§ 31.3121(b)(6)-1
Services in employ of United States or instrumentality thereof.§ 31.3121(b)(9)-1
Railroad industry; services performed by an employee or an employee representative as defined in section 3231.§ 31.3121(b)(10)-1
Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.§ 31.3121(b)(11)-1
Services in the employ of a foreign government.§ 31.3121(b)(13)-1
Services of student nurse or hospital intern.