### Question
What is the definition of carrier?


### Answer
The definition of **carrier** is as follows in *26 U.S.C. § 3231*:

> an express carrier, sleeping car carrier, or rail carrier providing transportation subject to subchapter I of chapter 105 of title 49

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

