26 U.S.C. § 3322

Definitions

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended Nov 10, 1988

# (a) Rail employer

For purposes of this chapter, the term “rail employer” means any person who is an employer as defined in section 1 of the Railroad Unemployment Insurance Act.

# (b) Rail wages

For purposes of this chapter, the term “rail wages” means, with respect to any calendar month, so much of the remuneration paid during such month which is subject to contributions under section 8(a) of the Railroad Unemployment Insurance Act.

# (c) Employee representative

For purposes of this chapter, the term “employee representative” has the meaning given such term by section 1 of the Railroad Unemployment Insurance Act.

# (d) Certain rules made applicable

For purposes of this chapter, rules similar to the rules of section 3307 and 3308 shall apply.

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Cited by 1

26 CFR § 31.6011(a)-3A — Returns of the railroad unemployment repayment tax.

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