### Question
What does related terminal income mean?


### Answer
**Related terminal income** has the following meaning in *26 U.S.C. § 281*:

> the income (determined in accordance with regulations prescribed by the Secretary) of a terminal railroad corporation derived—



(A) from services or facilities of a character ordinarily and regularly provided by terminal railroad corporations for railroad corporations or for the employees, passengers, or shippers of railroad corporations

#### Citation:
  - *26 U.S.C. § 281*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART X-TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS**

