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REGISTER

FEDERAL
934

VOLUME I

,

5?
NUMBER 2

,
Washington Tuesday March 17,1936
but shall not exclude any part of the general steam-railroad system of transportation now or hereafter operated by any other motive power. The Interstate Commerce Commission R egulations 93 R elating to the C arriers T ax , E m ployees is hereby authorized and directed upon request of the Com T ax, and E m ployees R epresentatives T ax U nder the A ct missioner of Internal Revenue or upon complaint of any A pproved A ugust 29, 1935 49 S tat . 974
party interested to determine after hearing whether any line operated by electric power falls within the terms of this CHAPTER I. DEFINITIONS
proviso.
A rticle 1. Definitions of miscellaneous terms. When used A rt . 2. Definition of carrier . When used in these regu in these regulations, the term lations, the term carrier means a
Act, unless otherwise indicated, means the Act entitled a Any express company, sleeping-car company, or car An Act To levy an exise tax upon carriers and an income tax rier by railroad, subject to the Interstate Commerce Act.
upon their employees, and for other purposes , approved b Any company which August 29,1935 Public, No. 400, 74th Congress; 49 Stat. 974.
1 is directly or indirectly owned or controlled by or b Railway Labor Act means the Act approved May 20, under common control with a carrier as defined in paragraph 1926 44 Stat. 577, as amended by the Act approved June 21, a of this article, and 2 operates any equipment or facilities or performs any 1934 48 Stat. 1185.
c Tax means the carriers tax, the employees tax, or the service other than trucking service in connection with A the transportation of passengers or property by rail representatives tax.
d Carriers fa means the tax imposed by section 4 of the road, or B the receipt, delivery, elevation, transfer in transit, re Act.
e Employees tax means the tax imposed by section 2 of frigeration or icing, storage, or handling of property trans ported by railroad.
the Act.

Example: Carrier A legally controls more than 50 per cent / Representatives tax means the tax imposed by section of the outstanding, voting capital stock of company B, which 7 of the Act.
v g Commissioner means the Commissioner of Internal company, B, in turn, legally controls more than 50 per cent of the outstanding, voting capital stock of company C. Com Revenue.
panies B and C are directly or indirectly controlled by A Collector means the collector of internal revenue.
i Person includes an individual, a corporation, a part carrier A.
c Any receiver, trustee, or other individual or body, nership, a trust or estate, a joint-stock company, an asso ciation, or a syndicate, group, pool, joint venture, or other judicial or otherwise, when in the possession of and operat unincorporated organization or group, through or by means ing the business of any carrier as defined in paragraph a of which any business, financial operation, or venture is or b of this article.
The term as defined in paragraph a or b of this carried on. I t includes a guardian, trustee, executor, admin istrator, committee, receiver, assignee for the benefit of cred article does not include any street, interurban, or suburban itors, conservator, or any person acting in a fiduciary electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, but capacity.
j United States when used in a geographical sense means shall not exclude any part of the general steam-railroad system of transportation which on August 29, 1935, or there the States, Alaska, Hawaii, and the District of Columbia.
after is operated by any other motive power. In the case Section 1 a of the act of a foreign corporation the term has reference to such a The term carrier means any express company,corporation only with respect to its business done in the sleeping-car company, or carrier by railroad, subject to the United States.
Interstate Commerce Act, and any company which may be Section 1 b , c , e , and / of the act directly or indirectly owned or controlled thereby or under b The term employee means 1 each person who at common control therewith, and which operates any equip ment or facilities or performs any service other than truck or after the enactment hereof is in the service of a carrier, ing service in connection with the transportation of and 2 each officer or other official representative of an passengers or property by railroad, or the receipt, delivery, employee organization , herein called representative , who elevation, transfer in transit, refrigeration or icing, storage, before or after the effective date has performed service for or handling of property transported by railroad, and any a carrier, who is duly designated and authorized to represent receiver, trustee, or other individual or body, judicial or employees under and in accordance with the Railway Labor otherwise, when in the possession of and operating the busi Act, and who, during, or immediately following employment ness of any such carrier ; Provided, however, That the term by a carrier, was or is engaged in such representative service carrier shall not include any street, interurban, or subur in behalf of such employees.
c A person shall be deemed to be in the, service o f a ban electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, carrier whenever he may be subject to its continuing author17
TREASURY DEPARTMENT.
Bureau of Internal Revenue.