§ 31.3121(b)(9)-1. Railroad industry; services performed by an employee or an employee representative as defined in section 3231.

Other regulations under § 3121

• § 31.3121(a)-1 Wages.
• § 31.3121(a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary).
• § 31.3121(a)-2 Wages; when paid and received.
• § 31.3121(a)-3 Reimbursement and other expense allowance amounts.
• § 31.3121(a)(1)-1 Annual wage limitation.
• § 31.3121(a)(2)-1 Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
• § 31.3121(a)(3)-1 Retirement payments.
• § 31.3121(a)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
• § 31.3121(a)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
• § 31.3121(a)(5)-2 Payments under or to an annuity contract described in section 403(b).
• § 31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
• § 31.3121(a)(7)-1 Payments for services not in the course of employer's trade or business or for domestic service.
• § 31.3121(a)(8)-1 Payments for agricultural labor.
• § 31.3121(a)(10)-1 Payments to certain home workers.
• § 31.3121(a)(11)-1 Moving expenses.
• § 31.3121(a)(12)-1 Tips.
• § 31.3121(a)(13)-1 Payments under certain employers' plans after retirement, disability, or death.
• § 31.3121(a)(14)-1 Payments by employer to survivor or estate of former employee.
• § 31.3121(a)(15)-1 Payments by employer to disabled former employee.
• § 31.3121(a)(18)-1 Payments or benefits under a qualified educational assistance program.
• § 31.3121(b)-1 Employment; services to which the regulations in this subpart apply.
• § 31.3121(b)-2 Employment; services performed before 1955.
• § 31.3121(b)-3 Employment; services performed after 1954.
• § 31.3121(b)-4 Employment; excepted services in general.
• § 31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
• § 31.3121(b)(2)-1 Domestic service performed by students for certain college organizations.
• § 31.3121(b)(3)-1 Family employment.
• § 31.3121(b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft.
• § 31.3121(b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
• § 31.3121(b)(6)-1 Services in employ of United States or instrumentality thereof.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 3231 Definitions

Regulations it cites

• § 31.3231(b)-1 Who are employees.

Cited by 1 other regulation

• § 31.3121(c)-1 Included and excluded services.

Where it sits in 26 CFR

1. Subchapter C Employment taxes and collection of income tax at source
2. Part 31 Employment taxes and collection of income tax at source
3. Subpart B Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
4. General Provisions

Nearby sections

• § 31.3121(b)(6)-1 Services in employ of United States or instrumentality thereof.
• § 31.3121(b)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
• § 31.3121(b)(7)-2 Service by employees who are not members of a public retirement system.
• § 31.3121(b)(8)-1 Services performed by a minister of a church or a member of a religious order.
• § 31.3121(b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
• § 31.3121(b)(10)-1 Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.
• § 31.3121(b)(10)-2 Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.
• § 31.3121(b)(11)-1 Services in the employ of a foreign government.
• § 31.3121(b)(12)-1 Services in employ of wholly owned instrumentality of foreign government.