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 16
Page 6
... trailers on railroad flat cars . The trucking companies , the Railroad Retirement Board , and presumably the IRS , relied upon the exemption for " trucking service " ( 26 USC ยง 3231 ( a ) ) when they made the determination that RRTA ...
... trailers on railroad flat cars . The trucking companies , the Railroad Retirement Board , and presumably the IRS , relied upon the exemption for " trucking service " ( 26 USC ยง 3231 ( a ) ) when they made the determination that RRTA ...
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 advico 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 advico memorandum were leasing trailers , repairing trailers , 9.
Page 10
... trailers , and ramp and deramp service . We removed those activities to a new subsidiary which paid railroad ... trailer is taken off the flatcar , connected to a tractor , and delivered to the customer . I would like to make one last ...
... trailers , and ramp and deramp service . We removed those activities to a new subsidiary which paid railroad ... trailer is taken off the flatcar , connected to a tractor , and delivered to the customer . I would like to make one last ...
Page 12
... 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 IRS agents to apply Rev ...
... 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 IRS agents to apply Rev ...
Page 13
... trailers at a ramp of the railroad , movement of the trailer over the highway to the customer and the reverse , all ... trailers some of which were used by the railroad in its piggyback operations on a per diem basis . SFTT maintained ...
... trailers at a ramp of the railroad , movement of the trailer over the highway to the customer and the reverse , all ... trailers some of which were used by the railroad in its piggyback operations on a per diem basis . SFTT maintained ...
Common terms and phrases
activities actuarial ADAMS assessments audit bill casual service Chairman Commissioner Committee common carrier compensation and service Congress coverage covered decision dual benefit Electric equipment or facilities Federal flatcar 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 Railroad MOLLOY MOORE motor carrier MULLENHOLZ 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 service or operation SFTT social security benefits taxpayers Teamsters tier tion trailers transportation of passengers trucking companies trucking exception trucking service exception trucking subsidiaries Unemployment Insurance Act