The question presented: Is a railroad's payment to an employee for working time lost due to an on-the-job injury taxable "compensation" under the RRTA
, 26 U.
BNSF claimed that the lost wages constituted "compensation" that is taxable under the Railroad Retirement Tax Act (RRTA
) and asked to withhold $3,765 of the $30,000 to cover Loos's share of the RRTA
document': 1409422  RRTA
233 (29 April 2015)  (Member
(8.) For purposes of the CSX court's decision and this article, taxable "wages" for purposes of FICA or taxable "compensation" for purposes of the RRTA
have the same meaning.
(171.) CSX Corp., 518 F.3d at 1352 ("[T]he payments to the various groups of employees who were accorded benefits in connection with CSX's reduction in force were all 'wages' or 'compensation' as those terms are used in FICA and the RRTA
CSX paid its snare of FICA and RRTA
taxes and withheld and remitted the employees' share.
Anyone interested in the scholarship is asked to phone the RRTA
publicity and promotion group on 01926 633755.
Employment taxes for these purposes include the employer and employee portion of Federal Insurance Contributions Act (FICA) taxes, Federal Unemployment Tax Act (FUTA) taxes, Railroad Retirement Tax Act taxes (RRTA
), and federal income taxes withheld from wages.
(148) 1008440  RRTA
1136 (17 December 2010)  (Member Caravella).
Taxable Returns.--A return is classified as "taxable" based on the presence of "tax generated." The following additional taxes were not taken into account for this purpose: self-employment, household employment, Social Security, and Railroad Retirement Tax Act (RRTA
) taxes, tax from recomputing prior-year investment or low-income housing credits, penalty taxes on Individual Retirement Arrangements, section 72 penalty taxes, advance earned income credit payments, or "golden parachute" payments (made to key employees as compensation under certain circumstances).
* Railroad Retirement Tax Act (RRTA
) under IRC section 3231.
The Rugby-Russelsheim Twinning Association, RRTA
, is inviting voluntary organisations in Rugby to apply for cash to visit their German twin town.