Treasury Regulations, Subchapter A, Sec. 1.1402(c)-4
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Sec. 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.
