 | United States. Congress. Senate. Committee on Finance - 1946 - 46 pages
...Chairman, the letter of the Secretary of the Treasury declares it is the view of this Department that the benefits under both the Railroad Retirement Act and the Social Security Act should, be recognized as income and their tax status governed by the generally applicable revenue laws.... | |
 | United States. Congress. Senate. Committee on Finance - Civil service - 1946 - 50 pages
...Chairman, the letter of the Secretary of the Treasury declares it is the view of this Department that the benefits under both the Railroad Retirement Act and the Social Security Act should be recognized as income and their tax status governed by the generally applicable revenue laws.... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1951 - 584 pages
...three-fourths of this primary insurance amount, so that the maximum in any case is now $60. For the purpose of survivor benefits under both the Railroad Retirement Act and the Social Security Act, employees are divided into two corresponding classes, namely, those who are "completely insured" and... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - Railroads - 1951 - 644 pages
...three-fourths of this primary insurance amount, so that the maximum in any case is now $60. For the purpose of survivor benefits under both the Railroad Retirement Act and the Social Security Act, employees are divided into two corresponding classes, namely, those who are "completely insured" and... | |
 | United States. Congress. Senate. Labor and Public Welfare - 1951 - 668 pages
...of the systems as against the other, and I will have to explain at length why that is so. The basic benefits under both the Railroad Retirement Act and the Social Security Act are the retirement annuities. In undertaking to make any comparison between them of these basic benefits,... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1954 - 196 pages
...and Public Welfare, United States Senate, Washmyton, DC against the payment of dual benefits under the Railroad Retirement Act and the Social Security Act on the basis of the untaxed service before 1937. This paragraph provides that if an individual's annuity is based to... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1954 - 1734 pages
...Railroad Retirement Act of 1937, as amended, which provides against the payment of dual benefits under the Railroad Retirement Act and the Social Security Act on the basis of the untaxed service before 1937. This paragraph provides that if an individual's annuity Is based to... | |
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The reductions referred to are made only in cases where individuals are entitled to benefits under both the Railroad Retirement Act and the Social Security Act. 
