§ 404.1077 - Individuals under railroad retirement system.

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§ 404.1077 Individuals under railroad retirement system.

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.

                    
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§ 404.1077 - Individuals under railroad retirement system.

§ 404.1077 Individuals under railroad retirement system.