26 C.F.R. § 31.3121(b)(9)-1

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

Last amended: 2016Year: 2026Length: 37 wordsOfficial source

Cite as 26 C.F.R. § 31.3121(b)(9)-1 (2026)

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.
Cross-references to the CFR
31.3231
26 C.F.R. § 31.3121(b)(9)-1: Railroad industry; services performed by an employee or an employee representative as defined in section 3231. | Justis AI