Employer Liability for Taxes Under the Railroad Retirement Tax Act: Hearing Before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, Ninety-sixth Congress, First Session ... November 27, 1979

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Page 104 - Act, and any company which is directly or indirectly owned or controlled by or under common control with any carrier by railroad and which operates any equipment or facilities or performs any service (other than trucking service) in connection with the transportation, receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, and handling of property transported by railroad, and any receiver, trustee, or other individual or body, judicial or otherwise, when in the possession...
Page 11 - employer" means any carrier (as defined in subsection (b) of this section) , and any company which is directly or indirectly owned or controlled by one or more such carriers or under common control therewith, and which operates any equipment or facility or performs any service (except trucking service, casual service, and the casual operation of equipment or facilities) in connection with the transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in transit,...
Page 70 - carrier" includes any express company, sleepingcar company, carrier by railroad, subject to the Interstate Commerce Act, and any company which is directly or indirectly owned or controlled by or under common control with any carrier by railroad and which operates any equipment or facilities or performs any service (other than trucking service) in connection with the transportation, receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage...
Page 97 - Bartenders International Union International Association of Machinists and Aerospace Workers International Brotherhood of Boilermakers, Iron Ship Builders, Blacksmiths, Forgers and Helpers International Brotherhood of Electrical Workers International Brotherhood of Firemen & Oilers International Organization Masters, Mates & Pilots of America National Marine Engineers...
Page 71 - ... service, and the casual operation of equipment or facilities) in connection with the transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, or handling of property transported by railroad, and...
Page 76 - In the case before us we do not deem it necessary to express any opinion as to the effect of the amendment in question. In our judgment, the right asserted by this plaintiff to restrain the levy of execution upon her property, and its sale thereunder, in attempted satisfaction of the judgment debt of her husband, may be upheld for reasons which do not enter into a case of this...
Page 77 - Which operates any equipment or facility or performs any service (except trucking service, casual service, and the casual operation of equipment or facilities) in connection with — (a) The transportation of passengers or property by railroad...
Page 74 - An individual is in the service of an employer whether his service is rendered within or without the United States if (i) he is subject to the continuing authority of the employer to supervise and direct the manner of rendition of his service...
Page 97 - ... (B) in the case of periods after December 31, 1978, all Federal tax returns (Including information returns) required to be filed by the taxpayer with respect to such individual for such period are filed on a basis consistent with the taxpayer's treatment of such Individual as not being an employee, then, for purposes of applying such taxes for such period with respect to the taxpayer, the individual shall be deemed not to be an employee unless the taxpayer had no reasonable basis for not treating...
Page 54 - carrier" means an express company, sleeping-car company, or carrier by railroad, subject to part I of the interstate Commerce Act. (c) The term "company" includes corporations, associations, and joint-stock companies.

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