### Question
How is the "carrier" defined?


### Answer
The term **carrier** is defined in *26 U.S.C. § 3231* as follows -

> a rail carrier subject to part A of subtitle IV of title 49

#### Citation:
  - *26 U.S.C. § 3231*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 22-RAILROAD RETIREMENT TAX ACT > Subchapter D-General Provisions**

