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Federal regulations · Through 2026-08-25 · Newer source version available

20 CFR 404.1077: Individuals under railroad retirement system.

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Where this section sits in the code
  1. Title 20—Employees' Benefits
  2. CHAPTER III—SOCIAL SECURITY ADMINISTRATION
  3. PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )
  4. Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income

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.

Collected 2026-08-27T02:24:45Z. Source file · JSON

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