# Treas. Reg. § 1.1402(c)-4: Individuals under Railroad Retirement System.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1402(c)-4>. Interprets 26 U.S.C. § 1402.

The performance of service by an individual as an employee or employee representative as defined in section 3231(b) and (c), respectively (see §§ 31.3231(b)-1 and 31.3231(c)-1 of Part 31 of this chapter (Employment Tax Regulations)), that is, an individual covered under the railroad retirement system, does not constitute a trade or business.