RAILROAD RETIREMENT BOARD'S TAX STATUS CONCLUSIONS APPROVED.
MAY 7, 2001
ILM 200140006
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index TermsRRTA tax
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2001-25496 (1 original page)
- Tax Analysts Electronic Citation2001 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 AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index TermsRRTA tax
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2001-25496 (1 original page)
- Tax Analysts Electronic Citation2001 TNT 195-30