[Code of Federal Regulations] [Title 20, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR300.1] [Page 536] TITLE 20--EMPLOYEES' BENEFITS CHAPTER II--RAILROAD RETIREMENT BOARD PART 300_DEFINITIONS--Table of Contents Sec. 300.1 Words and phrases. Authority: Sec. 12, 52 Stat. 1107, as amended; 45 U.S.C. 362. Interprets or applies sec. 1, 52 Stat. 1094, as amended; 45 U.S.C. 351. For the purposes of the regulations in this part, except where the language or context indicates otherwise: (a) The term ``act'' means the Railroad Unemployment Insurance act. (b) The term ``employer'' means an employer as defined in the act and part 201 of this chapter. (c) The term ``Board'' means the Railroad Retirement Board. (d) The term ``person'' includes an individual, trust, estate, partnership, association, joint stock company, company, corporation, and institution. (e) The term ``United States'', when used in a geographical sense, means the States and the District of Columbia. (f) The term ``State'' means any of the States or the District of Columbia. (g) The term ``employment'' means service performed as an employee. (h) The term ``local lodges and divisions'' and the term ``local lodge or division'' as used in section 1(a) and 1(d), respectively, of the act, shall be construed to include any subordinate unit of a national railway labor organization defined as an ``employer'' under the act, which unit functions in the same manner as, or similar to ``local lodges'' as that term is ordinarily used, irrespective of the designation of such unit by its national organization. [Board Order 40-368 and Board Order 40-385, 5 FR 2717, Aug. 1, 1940, as amended by Board Order 68-72, 33 FR 11114, Aug. 6, 1968]