1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
  6. Topic - General Provisions
  7. 26 CFR § 31.3121(b)(9)-1
26 CFR § 31.3121(b)(9)-1
Railroad industry; services performed by an employee or an employee representative as defined in section 3231
June 25, 2020
CFR

Services performed by an individual as an “employee” or as an “employee representative”, as those terms are defined in section 3231, are excepted from employment. For definitions of employee and employee representatives, see §§31.3231(b)-1 and 31.3231(c)-1.

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§ 31.3121(b)(8)-1 Services performed by a minister of a church or a member of a religious order
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§ 31.3121(b)(10)-1 Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax

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