RAILROAD RETIREMENT BOARD'S TAX STATUS CONCLUSIONS APPROVED.
JUN. 27, 2001
ILM 200140025
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index TermsRRTA tax
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2001-25515 (1 original page)
- Tax Analysts Electronic Citation2001 TNT 195-42
Citations: ILM 200140025
UILC: 3231.01-00
Release Date: 10/5/2001
Date: June 27, 2001
CC:TEGE:EOEG:ET1 - COR-118676-01
MEMORANDUM FOR:
* * *
FROM:
Office of Division Counsel/Associate Chief Counsel
(Tax Exempt and Government Entities)
SUBJECT:
CC:TEGE:EOEG:ET1 - COR-118676-01
Railroad Retirement Act Tax Status
[1] In accordance with the coordination procedure established between the Service and the Railroad Retirement Board (RRB), the RRB has provided us with its opinion that the following business became an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective June 16, 2000:
* * *
[2] We have reviewed the opinion of the RRB and, based upon the information submitted to the RRB, we also conclude that * * * became an employer under the Railroad Retirement Tax Act effective June 16, 2000. Please take the appropriate action regarding this business.
Will E. McLeod
cc: * * *
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index TermsRRTA tax
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2001-25515 (1 original page)
- Tax Analysts Electronic Citation2001 TNT 195-42
