### Question
Can you define what carrier means?


### Answer
**Carrier** is defined as the following in *26 U.S.C. § 3231*:

> 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**

