20 C.F.R. § 404.1077 Individuals under railroad retirement system.
Title 20 - Employees' Benefits
If you are an employee or employee representative as defined in section 3231 (b) and (c) of the Code, your work is not a trade or business. Your services are covered under the railroad retirement system.
Title 20: Employees' Benefits
PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950– )
Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income
Self-Employment
§ 404.1077 Individuals under railroad retirement system.
