{"data":{"id":"us/26-cfr-1.1402-c-4","jurisdiction":"us","citation":"26 CFR 1.1402(c)-4","heading":"(c)-4 Individuals under Railroad Retirement System.","body":"The performance of service by an individual as an employee or employee representative as defined in section 3231(b) and (c), respectively (see §§ 31.3231(b)-1 and 31.3231(c)-1 of Part 31 of this chapter (Employment Tax Regulations)), that is, an individual covered under the railroad retirement system, does not constitute a trade or business.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"6a96b52577ab30b58e91c65ad33f903f2d4643daf1ee3020ce10cfe21abb7158","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1402-c-3","next":"us/26-cfr-1.1402-c-5"},"notice":"GroundRules: Original legal text. Not legal advice."}