26 U.S.C. § 3322 : US Code - Section 3322: Definitions

Search 26 U.S.C. § 3322 : US Code - Section 3322: Definitions

(a) Rail employer
For purposes of this chapter, the term "rail employer" means any
person who is an employer as defined in section 1 of the Railroad
Unemployment Insurance Act.
(b) Rail wages
For purposes of this chapter, the term "rail wages" means, with
respect to any calendar month, so much of the remuneration paid
during such month which is subject to contributions under section
8(a) of the Railroad Unemployment Insurance Act.
(c) Employee representative
For purposes of this chapter, the term "employee representative"
has the meaning given such term by section 1 of the Railroad
Unemployment Insurance Act.
(d) Certain rules made applicable
For purposes of this chapter, rules similar to the rules of
section 3307 and 3308 shall apply.