26 C.F.R. § 1.1402(c)-4 Individuals under Railroad Retirement System.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 1—INCOME TAXES
TAX ON SELF-EMPLOYMENT INCOME
§ 1.1402(c)-4 Individuals under Railroad Retirement System.