related terminal income
Defined in 1 place of the United States Code.
The term “related terminal income” means the income (determined in accordance with regulations prescribed by the Secretary) of a terminal railroad corporation derived—
(A) from services or facilities of a character ordinarily and regularly provided by terminal railroad corporations for railroad corporations or for the employees, passengers, or shippers of railroad corporations;
(B) from the use by persons other than railroad corporations of portions of a facility, or a service, which is used primarily for railroad purposes;
(C) from any railroad corporation for services or facilities provided by such terminal railroad corporation in connection with railroad operations; and
(D) from the United States in payment for facilities or services in connection with mail handling.
Source
- 2013–present26 U.S.C. § 281Internal Revenue Code · Terminal railroad corporations and their shareholders · for purposes of this section
The term "related terminal income" means the income (determined in accordance with regulations prescribed by the Secretary) of a terminal railroad corporation derived—
(A) from services or facilities of a character ordinarily and regularly provided by terminal railroad corporations for railroad corporations or for the employees, passengers, or shippers of railroad corporations;
(B) from the use by persons other than railroad corporations of portions of a facility, or a service, which is used primarily for railroad purposes;
(C) from any railroad corporation for services or facilities provided by such terminal railroad corporation in connection with railroad operations; and
(D) from the United States in payment for facilities or services in connection with mail handling.
For purposes of subparagraph (B), a substantial addition, constructed after the date of the enactment of this section, to a facility shall be treated as a separate facility.
Source
- 1994–201826 U.S.C. § 281Internal Revenue Code · Terminal railroad corporations and their shareholders · for purposes of this section