CODIFICATION OF INTERNAL REVENUE LAWS 182 is operating as a part of a general steam-railroad system of trans- portation, but shall not exclude any part of the general steam- railroad system of transportation now or hereafter operated by any other motive power. The Interstate Commerce Commission is hereby authorized and directed upon request of the Commissioner of In- ternal Revenue, or upon complaint of any party interested, to deter- mine after hearing whether any line operated by electric power falls within the terms of this proviso. The term "employer" shall also include railroad associations, traffic associations, tariff bureaus, de- murrage bureaus, weighing and inspection bureaus, collection agencies and other associations, bureaus, agencies, or organizations controlled and maintained wholly or principally by two or more employers as hereinbefore defined and engaged in the performance of services in connection with or incidental to railroad transporta- tion; and railway labor organizations, national in scope, which have been or may be organized in accordance with the provisions of the Railway Labor Act, as amended, and their State and National legis- lative committees and their general committees and their insurance departments and their local lodges and divisions, established pur- suant to the constitution and bylaws of such organizations. (b) EMPLOYEE.- The term "employee" means any person in the service of one or more employers for compensation: Provided, how- ever, That the term "employee" shall include an employee of a local lodge or division defined as an employer in subsection (a) only if he was in the service of or in the employment relation to a carrier on or after August 29, 1935. An individual is in the employment relation to a carrier if he is on furlough, subject to call for service within or outside the United States and ready and willing to serve, or on leave of absence, or absent on account of sickness or disability; all in accordance with the established rules and practices in effect on the carrier: Provided further, That an individual shall not be deemed to have been on August 29, 1935, in the employment relation to a carrier not conducting the principal part of its business in the United States unless during the last pay-roll period in which he rendered service to it prior to said date, he rendered service to it in the United States. The term "employee" includes an officer of an employer. (c) EMrrLYEE REPRESENTATnvE. -T he term "employee representa- tive" means any officer or official representative of a railway labor organization other than a labor organization included in the term "employer" as defined in subsection (a), who before or after June 29, 1937, was in the service of an employer as defined in subsection (a) and who is duly authorized and designated to represent em- ployees in accordance with the Railway Labor Act, 44 Stat. 577 (U. S. C ., Title 45, c. 18), as amended, and any individual who is regularly assigned to or regularly employed by such officer or official representative in connection with the duties of his office. (d) SERVICE.- An individual is in the service of an employer whether his service is rendered within or without the United States if he is subject to the continuing authority of the employer to supervise and direct the manner of rendition of his service, which service he renders for compensation: Provided, however, That an individual shall be deemed to be in the service of an employer not conducting the principal part of its business in the United States only when he is rendering service to it in the United States. (e) COMPrENSATIO.- T he term "compensation" means any form of money remuneration earned by an individual for services rendered as an employee to one or more employers, or as an employee representa- tive, including remuneration paid for time lost as an employee, but remuneration paid for time lost shall be deemed earned in the month in which such time is lost. Such term does not include tips, or the voluntary payment by an employer, without deduction from the re-
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