{"data":{"id":"us/20-cfr-404.1077","jurisdiction":"us","citation":"20 CFR 404.1077","heading":"Individuals under railroad retirement system.","body":"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.","path":["Title 20—Employees' Benefits","CHAPTER III—SOCIAL SECURITY ADMINISTRATION","PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )","Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"eece9be871d20e2468e41e1c56d8a7352ab606543e5d763dbb7526f79a4113ea","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1075","next":"us/20-cfr-404.1080"},"notice":"GroundRules: Original legal text. Not legal advice."}