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" 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... "
Employer Liability for Taxes Under the Railroad Retirement Tax Act: Hearing ... - Page 11
by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1980 - 128 pages
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Interstate Commerce Acts Annotated

United States. Interstate Commerce Commission - Interstate commerce - 1930 - 948 pages
...by one or more such carriers or under common control therewith, and which operates any equipment or facility or performs any service (except trucking...icing, storage, or handling of property transported by rail13702 road, and any receiver, trustee, or other individual or body, judicial or otherwise, when...
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Hearings

United States. Congress. House. Committee on Rules - 1931 - 934 pages
...service (other than trucking service) in connection with the transportation of passengers or property or the 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...
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Annual Report of the Interstate Commerce Commission, Volume 48

United States. Interstate Commerce Commission - Interstate commerce - 1934 - 166 pages
...service (other than trucking service) in connection with the transportation of passengers or property or the 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...
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Annual Report of the Interstate Commerce Commission, Volume 48

United States. Interstate Commerce Commission - Interstate commerce - 1934 - 168 pages
...service (other than trucking service) in connection with the transportation of passengers or property or the 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...
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Retirement System for Interstate Carriers' Employees. Hearing Before a ...

United States. Congress. House. Committee on Interstate and Foreign Commerce - 1935 - 146 pages
...which operato« ¡my equipment or facilities or performs any service (other than trucking service), in connection with the transportation of passengers...transit, refrigeration or icing, storage, or handling uf property transported by railroad, and any receiver, trustee, or other Individual or body, judicial...
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Retirement System for Employees of Carriers: Hearings Before a Subcommittee ...

United States. Congress. Senate. Committee on Interstate Commerce - Railroads - 1935 - 310 pages
...service (other than trucking service) in connection with the transportation of passengers or property or the 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...
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Retirement System for Employees of Carriers: Hearing Before a Subcommittee ...

United States. U.S. Congress. Senate. Committee on Interstate Commerce - 1935 - 262 pages
...service (other than trucking service) in connection with the transportation of passengers or property or the 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...
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Monthly Labor Review, Volume 39

United States. Bureau of Labor Statistics - Labor - 1935 - 1806 pages
...service (other than trucking service) in connection with the transportation of passengers or property or the 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...
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Regulations 91 Relating to the Employees' Tax and the Employers' Tax Under ...

United States. Bureau of Internal Revenue - Excise tax - 1936 - 76 pages
...and which operates any equipment or facilities or performs any service (other than trucking service) in connection with the transportation of passengers...storage, or handling of property transported by railroad, and any receiver, trustee, or other individual or body, judicial or otherwise, when in the possession...
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Awards [of The] First Division, Volume 84

United States. National Railroad Adjustment Board - Arbitration, Industrial - 938 pages
...employes only. Mining companies have not operated any equipment or facility or performed any service in connection with the transportation of passengers...by railroad, or the receipt, delivery, elevation, transfer-in-transit. refrigeration or icing, storage or handling of property transported by railroad...
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