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 9
... policy direction . that we had requested . In our own case , Santa Fe removed the dis- puted activities from its trucking subsidiary . These activities in the technical advice memorandum were leasing trailers , repairing trailers , 9.
... policy direction . that we had requested . In our own case , Santa Fe removed the dis- puted activities from its trucking subsidiary . These activities in the technical advice memorandum were leasing trailers , repairing trailers , 9.
Page 10
... leasing trailers , repairing trailers , and ramp and deramp service . We removed those activities to a new subsidiary which paid railroad retirement taxes . We did this to induce the Service to apply its ruling on a prospective only ...
... leasing trailers , repairing trailers , and ramp and deramp service . We removed those activities to a new subsidiary which paid railroad retirement taxes . We did this to induce the Service to apply its ruling on a prospective only ...
Page 12
... leasing and servicing of trailers and containers , and their deramping and ramp- ing , the trucking company is an " employer " subject to the Railroad Retirement Tax Act with respect to all of its employees . It has been the practice of ...
... leasing and servicing of trailers and containers , and their deramping and ramp- ing , the trucking company is an " employer " subject to the Railroad Retirement Tax Act with respect to all of its employees . It has been the practice of ...
Page 14
... leasing and related services " . These were : ( 1 ) leasing of highway equipment adaptable for use on a rail flatcar ; ( 2 ) repairing and maintaining the leased highway equipment which is placed on rail flatcars ; and ( 3 ) ramping or ...
... leasing and related services " . These were : ( 1 ) leasing of highway equipment adaptable for use on a rail flatcar ; ( 2 ) repairing and maintaining the leased highway equipment which is placed on rail flatcars ; and ( 3 ) ramping or ...
Page 35
... leasing activities or the warehouse activity where you handle and store goods shipped by truck and rail . It is my understanding that in 1974 the IRS published a revenue ruling stating its view that such services are not within the ...
... leasing activities or the warehouse activity where you handle and store goods shipped by truck and rail . It is my understanding that in 1974 the IRS published a revenue ruling stating its view that such services are not within 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.