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 3
... application , and how this interpretation will affect both the railroads and the employees , both retroactively and prospectively , with respect to the Railroad Unemployment Insurance Act . If Congress is to change the law , it is ...
... application , and how this interpretation will affect both the railroads and the employees , both retroactively and prospectively , with respect to the Railroad Unemployment Insurance Act . If Congress is to change the law , it is ...
Page 4
... application of that policy throughout the country and as a result of the disparate treatment there is much confusion and a great deal of concern among the employees of the trucking subsidiaries owned by the railroads , administrators ...
... application of that policy throughout the country and as a result of the disparate treatment there is much confusion and a great deal of concern among the employees of the trucking subsidiaries owned by the railroads , administrators ...
Page 5
... apply for , and receive , rail- road retirement benefits knowing that this issue will be litigated for the next several years ? What is his liability to the Railroad Retirement Trust Fund if the courts finally decide that the Railroad ...
... apply for , and receive , rail- road retirement benefits knowing that this issue will be litigated for the next several years ? What is his liability to the Railroad Retirement Trust Fund if the courts finally decide that the Railroad ...
Page 6
... application of policy throughout the country . This dis- parate treatment has , I believe , contributed to the delay in bringing the matter before the Congress . The reversal in the position of the IRS actually penalizes the FEC ...
... application of policy throughout the country . This dis- parate treatment has , I believe , contributed to the delay in bringing the matter before the Congress . The reversal in the position of the IRS actually penalizes the FEC ...
Page 7
... apply for , and receive railroad re- tirement benefits knowing that this issue will be litigated for the next several years ? What is his liability to the Railroad Retirement Trust Fund if the courts finally decide that the Railroad ...
... apply for , and receive railroad re- tirement benefits knowing that this issue will be litigated for the next several years ? What is his liability to the Railroad Retirement Trust Fund if the courts finally decide that the Railroad ...
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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.