26 CFR · Internal Revenue

§ 31.3306(c)(9)-1 — Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.

eCFR · current through Aug 3, 2026

§ 31.3306(c)(9)-1 Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.

(a)Services performed by an individual as an “employee” or as an “employee representative”, as those terms are defined in section 1 of the Railroad Unemployment Insurance Act, as amended, are excepted from employment.
(b)Section 1 of the Railroad Unemployment Insurance Act (45 U.S.C. 351), as amended, provides, in part, as follows: For the purposes of this Act, except when used in amending the provisions of other Acts—
(a)The term “employer” means any carrier (as defined in subsection (b) of this section), and any company which is directly or indirectly owned or controlled by one or more such carriers or under common control therewith, an

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26 C.F.R. § 31.3306(c)(9)-1 (Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

§ 351
45 U.S.C. § 351

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