### Question
How does NORMAL TAXES AND SURTAXES define tier 1 railroad retirement benefit?


### Answer
Under *26 U.S.C. § 72*, **tier 1 railroad retirement benefit** is defined as:

> 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**

