### Question
Can you define what tier 1 railroad retirement benefit means?


### Answer
**Tier 1 railroad retirement benefit** is defined as the following in *26 U.S.C. § 72*:

> given such term by section 86(d)(4).

#### Citation:
  - *26 U.S.C. § 72*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME**

