Congress, fuuse
"Means. Subcommit

committee on Oversight
EMPLOYER LIABILITY FOR TAXES UNDER THE

RAILROAD RETIREMENT TAX ACT

INTERNAL REVENUE SERVICE DETERMINATIONS THAT CER-
TAIN EMPLOYERS ARE LIABLE FOR RAILROAD RETIREMENT

EMPLOYMENT TAXES

NOVEMBER 27, 1979

Serial 96-61

Printed for the use of the Committee on Ways and Means

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1980

57-008