Regulations last checked for updates: Mar 09, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
§ 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.

authority: 26 U.S.C. 7805.
source: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 31.3121