26 C.F.R. § 1.1402(c)-4. - § 1.1402(c)-4 Individuals Under Railroad Retirement System.

Current as of January 1, 1970

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

Section 1.1402(c)-3 - § 1.1402(c)-3 Employees.Section 1.1402(c)-5 - § 1.1402(c)-5 Ministers and Members of Religious Orders.

§ 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.

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