Code of Federal Regulations · Section
§ 404.1077 — Individuals Under Railroad Retirement System
20 C.F.R. § 404.1077
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If you are an employee or employee representative as defined in section 3231 (b) and (c) of the Code, your work is not a trade or business. Your services are covered under the railroad retirement system.
Authorizing Statute
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Old-age and survivors insurance benefit payments42 U.S.C. § 402