26 CFR 31.3121(b)(9)-1
§ 31.3121(b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.3121(b)(9)-1, § 31.3121(b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112975
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.