Menu
Tax Notes logo

RAILROAD RETIREMENT BOARD'S TAX STATUS CONCLUSIONS APPROVED.

MAY 7, 2001

ILM 200140006

DATED MAY 7, 2001
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    RRTA tax
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-25496 (1 original page)
  • Tax Analysts Electronic Citation
    2001 TNT 195-30
Citations: ILM 200140006

UILC: 3231.01-00

 

Release Date: 10/5/2001

 

 

                                             Date: May 07, 2001

 

 

                   COR: 108109-01/CC:TEGE:EOEG:ET1

 

 

                           MEMORANDUM FOR:

 

                                * * *

 

 

                                FROM:

 

         Office of Division Counsel/Associate Chief Counsel

 

                (Tax Exempt and Government Entities)

 

 

                              SUBJECT:

 

                  CC:TEGE:EOEG:ET1 - COR-108109-01

 

                 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 is not a covered employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act:

* * *

[2] We have reviewed the opinion of the RRB and, based upon the information submitted to the RRB, we also conclude that * * * is not an employer under the Railroad Retirement Tax Act. Please take the appropriate action regarding this business.

                                   Will E. McLeod

 

cc: * * *
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    RRTA tax
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-25496 (1 original page)
  • Tax Analysts Electronic Citation
    2001 TNT 195-30
Copy RID