26 U.S.C. § 3322 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 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.