 | United States. Internal Revenue Service - Taxation - 1941 - 664 pages
...steam-railroad system of transportation, but shall not exclude any part of the general steamrailroad system of transportation now or hereafter operated...operated by electric power falls within the terms of this proviso. The term "employer" shall also include railroad associations, traffic associations, tariff... | |
 | United States. Internal Revenue Service - Taxation - 1939 - 636 pages
...Commission is hereby authorized and directed upon request of the Commissioner of Internal Revenue, or upon complaint of any party interested, to determine...operated by electric power falls within the terms of this proviso. The term "employer" shall also include railroad associations, traffic associations, tariff... | |
 | United States. Interstate Commerce Commission - Interstate commerce - 1942 - 216 pages
...directs us upon request of the Commissioner of Internal Revenue or upon complaint of any interested party to determine after hearing whether any line operated by electric power falls within the terms of the proviso. There is a similar proviso in the Railroad Unemployment Insurance Act. As pointed out... | |
 | United States - Labor laws and legislation - 1943 - 120 pages
...The Interstate Commerce Commission is hereby authorized and directed upon request of the Mediation Board or upon complaint of any party interested to...operated by electric power falls within the terms of this proviso. The term "carrier" shall not include any company by reason of its being engaged in the mining... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - Railroads - 1945 - 1282 pages
...part of a general steam-railroad system of transportation, or is a part of the general steam-railroad system of transportation now or hereafter operated...operated by electric power falls within the terms of this clause. The term 'employer' shall not include any individual by reason of the performance of any service... | |
 | United States. Congress. Senate. Committee on Interstate Commerce - 1945 - 576 pages
...transportation now or hereafter operated by any other motive power. The Interstate Commerce Com• n is hereby authorized and directed, upon request of...operated by electric power falls within the terms of this clause. The term 'employer' shall not include any individual by reason of the performance of any sen-ice... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...Commission is hereby authorized and directed upon request of the Commissioner of Internal Revenue, or upon complaint of any party interested, to determine...operated by electric power falls within the terms of this proviso. The term "employer" shall also include railroad associations, traffic associations, tariff... | |
 | Administrative law - 1983 - 818 pages
...steam-railroad system of transportation, but shall not exclude any part of the general steam-railroad system of transportation now or hereafter operated...operated by electric power falls within the terms of this proviso. The term "employer" shall also include railroad associations, traffic associations, tariff... | |
 | Administrative law - 2003 - 678 pages
...steam-railroad system of transportation, but shall not exclude any part of the general steam-railroad system now or hereafter operated by any other motive power....operated by electric power falls within the terms of this proviso. The term "employer" shall also include railroad associations, traffic associations, tariff... | |
| |
employer" shall not include any street, interurban, or suburban electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, but shall not exclude any part of the general steam-railroad system of transportation... 
