20 C.F.R. § 404.1027 Railroad work.
Title 20 - Employees' Benefits
We exclude from employment any work you do as an employee or employee representative as described in the Railroad Retirement Tax Act. However, railroad compensation can be counted for social security purposes under the conditions described in subpart O of this part.
Title 20: Employees' Benefits
PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950– )
Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income
Work Excluded From Employment
§ 404.1027 Railroad work.