Sec. 1.1402(c)-4 Individuals under Railroad Retirement System.

The performance of service by an individual as an employee or employee representative as defined in section

and (c), respectively (see sections

and

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.

[Adopted by T.D. 6196, 21 FR 6059, Aug. 14, 1956. Revised by T.D. 6691, 28 FR 12796, Dec. 3, 1963]