Skip to main content

Currently Skimming:


Pages 146-149

The Chapter Skim interface presents what we've algorithmically identified as the most significant single chunk of text within every page in the chapter.
Select key terms on the right to highlight them within pages of the chapter.


From page 146...
... 146 M Railroad Retirement Tax Act and Role of Railroad 761 Retirement Board According to the Internal Revenue Service (IRS)
From page 147...
... 147 2. The 4R Act's Prohibition on Taxes that Discriminate 764 Against Railroads Section 11501(b)
From page 148...
... 148 D Scope of Section 11501(b)
From page 149...
... 149 alternative tax justifications.705 The Court remanded the case for "that court to consider whether Alabama's fuel-excise tax is the rough equivalent of Alabama's sales tax as applied to diesel fuel, and therefore justifies the motor carrier sales-tax exemption."706 E Privately Owned, Unaffiliated Companies Are Not Protected by 774 the 4R Act In Midwest Railcar Repair, Inc.

Key Terms



This material may be derived from roughly machine-read images, and so is provided only to facilitate research.
More information on Chapter Skim is available.