 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...such employer: Provided, however, That the term "employer" shall not include any street, interurban, or suburban electric railway, unless such railway...hereby authorized and directed upon request of the Commissioner of Internal Revenue, or upon complaint of any party interested, to determine after hearing... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...such employer: Provided, however, That the term '"employer" shall not include any street, interurban, or suburban electric railway, unless such railway...motive power. The Interstate Commerce Commission is authorized and directed upon request of the [Railroad Retirement] Board, or upon complaint of any party... | |
 | Administrative law - 1968 - 788 pages
...such employer: Provided, however, That the term "employer" shall not include any street, interurban, or suburban electric railway, unless such railway...by any other motive power. The Interstate Commerce Commiselon is hereby authorized and directed upon request of the Board, or upon complaint of any party... | |
 | Administrative law - 2001 - 468 pages
...such "carrier." § 1201.2 Exceptions. (a) The term "carrier" shall not include any street, interurban, or suburban electric railway, unless such railway...now or hereafter operated by any other motive power. (b) The term "carrier" shall not include any company by reason of its being engaged in the mining of... | |
 | Administrative law - 2000 - 538 pages
...such "carrier." §1201.2 Exceptions. (a) The term "carrier" shall not include any street, interurban, or suburban electric railway, unless such railway...now or hereafter operated by any other motive power. (b) The term "carrier" shall not include any company by reason of its being engaged in the mining of... | |
 | Administrative law - 1969 - 308 pages
...form nor the mode of its exercise. (c) The term "employer" does not include any street, interurban, or suburban electric railway, unless such railway...the general steam-railroad system of transportation which is operated by any other motive power. (d) The term "employer" does not include any company by... | |
 | Administrative law - 2002 - 532 pages
...service or operation is insubstantial. (d) The term "employer" does not include any street, interurban, or suburban electric railway, unless such railway...the general steam-railroad system of transportation which is operated by any other motive power. (e) The term "employer" does not include any company by... | |
 | Administrative law - 1999 - 644 pages
...such employer: Provided, however, That the term "employer" shall not include any street, interurban, or suburban electric railway, unless such railway...exclude any part of the general steam-railroad system now or hereafter operated by any other motive power. The Interstate Commerce Commission is hereby authorized... | |
 | Administrative law - 1974 - 388 pages
...business of any such employer; except that the term "employer" shall not Include any street, interurban, or suburban electric railway, unless such railway...transportation, but shall not exclude any part of the general steamroalroad system of transportation now or hereafter operated by any other motive power. The Interstate... | |
| |
employer" shall not include any street, interurban, or suburban electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, but shall not exclude any part of the general steam-railroad system of transportation... 
