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 |
From inside the book
Results 1-5 of 14
Page 13
... Tax Act , I.R.C. § 3231 ( a ) reads , in part as follows : § 3231. Definitions ( a ) ... Internal Revenue Service in 1939 and from the Railroad Retire- ment Board in ... Code ( Interstate Commerce Act ) was re- codified effective October 17 ...
... Tax Act , I.R.C. § 3231 ( a ) reads , in part as follows : § 3231. Definitions ( a ) ... Internal Revenue Service in 1939 and from the Railroad Retire- ment Board in ... Code ( Interstate Commerce Act ) was re- codified effective October 17 ...
Page 14
... tax examination of certain selected trucking com- panies under common control with a railroad . This test audit project was directed and coordinated by the Wichita office of the Internal Revenue ... Code was denied . The IRS has continued to ...
... tax examination of certain selected trucking com- panies under common control with a railroad . This test audit project was directed and coordinated by the Wichita office of the Internal Revenue ... Code was denied . The IRS has continued to ...
Page 18
... IRS is requiring the railroad subsidiaries to pay the employee's portion of the ... Internal Revenue Service from assessing or collecting Railroad Retirement ... Code ( IRC ) .- Subtitle C encompasses the three employ- ment taxes involved ...
... IRS is requiring the railroad subsidiaries to pay the employee's portion of the ... Internal Revenue Service from assessing or collecting Railroad Retirement ... Code ( IRC ) .- Subtitle C encompasses the three employ- ment taxes involved ...
Page 21
... Revenue Code as currently in effect ( Tax Code ) is an excise tax on wages paid by an " employer " which is " a ... Internal Revenue Service ( IRS ) , which classifies employees for purposes of collecting these employment taxes , and the ...
... Revenue Code as currently in effect ( Tax Code ) is an excise tax on wages paid by an " employer " which is " a ... Internal Revenue Service ( IRS ) , which classifies employees for purposes of collecting these employment taxes , and the ...
Page 22
... Code ) . This exception obtains even though the trucker in question is ... Internal Revenue ( " the Com- missioner " ) do now petition the Congress ... Revenue Act of 1978 , as extended . ( b ) Leave to the collective bargaining table the ...
... Code ) . This exception obtains even though the trucker in question is ... Internal Revenue ( " the Com- missioner " ) do now petition the Congress ... Revenue Act of 1978 , as extended . ( b ) Leave to the collective bargaining table the ...
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Common terms and phrases
activities actuarial ADAMS assessments audit bill casual service Chairman Commissioner Committee common carrier compensation and service coverage covered decision dual benefit Electric equipment or facilities Federal flatcar Freight Transport Company FRIEDMAN GIBBONS Gulf Coast Lines independent trucking companies Internal Revenue Service International-Great Northern Railroad Interstate Commerce Act issue KURTZ leasing legislation liability ment million Missouri Pacific Freight Missouri Pacific Railroad MOLLOY MOORE motor carrier Pacific Freight Transport paid passengers or property payments pension percent PICKLE piggyback problem property by railroad provides question Railroad Company railroad employees Railroad Retirement Act Railroad Retirement benefits Railroad Retirement Board Railroad Retirement Fund railroad retirement system Railroad Retirement Tax railroad services railroad trucking Railroad Unemployment Insurance Railway Labor Act Retirement Tax Act retroactive road Retirement RRTA ruling service in connection SFTT social security benefits status Teamsters tier tion trailers transportation of passengers trucking companies trucking service exception trucking subsidiaries Unemployment Insurance Act
Popular passages
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.