related terminal income

(2) Related terminal income 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

26 USC § 281(d)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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