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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3121(b)(9)-1

Railroad industry; services performed by an employee or an employee representative as defined in section 3231.

Official textecfr.govlast amended

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.

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In this part (40 sections)
  1. 31.3121(a)(10)-1 · Payments to certain home workers.
  2. 31.3121(a)(11)-1 · Moving expenses.
  3. 31.3121(a)(12)-1 · Tips.
  4. 31.3121(a)(13)-1 · Payments under certain employers' plans after…
  5. 31.3121(a)(14)-1 · Payments by employer to survivor or estate of former…
  6. 31.3121(a)(15)-1 · Payments by employer to disabled former employee.
  7. 31.3121(a)(18)-1 · Payments or benefits under a qualified educational…
  8. 31.3121(b)-1 · Employment; services to which the regulations in this…
  9. 31.3121(b)-2 · Employment; services performed before 1955.
  10. 31.3121(b)-3 · Employment; services performed after 1954.
  11. 31.3121(b)-4 · Employment; excepted services in general.
  12. 31.3121(b)(1)-1 · Certain services performed by foreign agricultural…
  13. 31.3121(b)(2)-1 · Domestic service performed by students for certain…
  14. 31.3121(b)(3)-1 · Family employment.
  15. 31.3121(b)(4)-1 · Services performed on or in connection with a…
  16. 31.3121(b)(5)-1 · Services in employ of an instrumentality of the…
  17. 31.3121(b)(6)-1 · Services in employ of United States or…
  18. 31.3121(b)(7)-1 · Services in employ of States or their political…
  19. 31.3121(b)(7)-2 · Service by employees who are not members of a public…
  20. 31.3121(b)(8)-1 · Services performed by a minister of a church or a…
  21. 31.3121(b)(9)-1 · Railroad industry; services performed by an employee…
  22. 31.3121(b)(10)-1 · Services for remuneration of less than $50 for…
  23. 31.3121(b)(10)-2 · Services performed by certain students in the employ…
  24. 31.3121(b)(11)-1 · Services in the employ of a foreign government.
  25. 31.3121(b)(12)-1 · Services in employ of wholly owned instrumentality…
  26. 31.3121(b)(13)-1 · Services of student nurse or hospital intern.
  27. 31.3121(b)(14)-1 · Services in delivery or distribution of newspapers,…
  28. 31.3121(b)(15)-1 · Services in employ of international organization.
  29. 31.3121(b)(16)-1 · Services performed under share-farming arrangement.
  30. 31.3121(b)(17)-1 · Services in employ of Communist organization.
  31. 31.3121(b)(18)-1 · Services performed by a resident of the Republic of…
  32. 31.3121(b)(19)-1 · Services of certain nonresident aliens.
  33. 31.3121(b)(20)-1 · Service performed on a boat engaged in catching fish.
  34. 31.3121(c)-1 · Included and excluded services.
  35. 31.3121(d)-1 · Who are employees.
  36. 31.3121(d)-2 · Who are employers.
  37. 31.3121(e)-1 · State, United States, and citizen.
  38. 31.3121(f)-1 · American vessel and aircraft.
  39. 31.3121(g)-1 · Agricultural labor.
  40. 31.3121(h)-1 · American employer.
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