rail wages
Defined in 1 place of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 3322Internal Revenue Code · Definitions · for purposes of this chapter