employer

(c)For purposes of this chapter, the term “employee representative” 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, was in the service of an employer as defined in subsection (a) and who is duly authorized and designated to represent employees in accordance with the Railway Labor Act (45 U.S.C., chapter 8), 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)For purposes of this chapter, an individual is in the service of an employer whether his service is rendered within or without the United States, if—

Source

26 USC § 3231(c)


Scoping language

For purposes of this chapter
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