{"data":{"id":"us/26-cfr-31.3121-b-9-1","jurisdiction":"us","citation":"26 CFR 31.3121(b)(9)-1","heading":"(b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)"],"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":"be9127b5e2fa0dcaddd3a829dae395b695271757b0e133cac4e74e8e1f03cd83","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3121-b-8-1","next":"us/26-cfr-31.3121-b-10-1"},"notice":"GroundRules: Original legal text. Not legal advice."}