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.
26 CFR § 31.3121(b)(9)-1
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 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.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.3121(b)(9)-1 (2026).
Text
§ 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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Related
Nearby Sections
11
§ 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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3121(b)(9)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3121(b)(9)-1.