20 CFR 404.1077

§ 404.1077 Individuals under railroad retirement system.

United States · 20 CFR — Employees' Benefits · Status: effective

Cite this

Citation: 20 CFR 404.1077, § 404.1077 Individuals under railroad retirement system, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78583
Permanent ID: ys:prov:78583@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.