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

ON

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

57-008

NOVEMBER 27, 1979

Serial 96-61

Printed for the use of the Committee on Ways and Means

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1980