---
type: "LegalText"
title: "45 U.S.C. § 241 to 253"
description: "Repealed. June 29, 1937, ch. 405, § 11, 50 Stat. 440"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 45
title_name: "RAILROADS"
chapter_number: "10"
chapter_name: "TAX ON CARRIERS AND EMPLOYEES"
section: "241 to 253"
citation: "45 U.S.C. § 241 to 253"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc45@119-100.zip"
source_identifier: "/us/usc/t45/s241...253"
source_file: "data/legal/raw/us/code/title-45/usc45.xml"
source_hash: "9c1ea66e34ed4657a1060328c19931d6ef6625fc5aed36e14bf309f6a577c1ba"
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text_hash: "48fa2c0374f5a7407a680ad44f36072570fea2836b27c63cdfc46bacb33975d9"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 45 U.S.C. § 241 to 253 - Repealed. June 29, 1937, ch. 405, § 11, 50 Stat. 440

## Notes

Section 241, act Aug. 29, 1935, ch. 813, § 1, 49 Stat. 974, defined terms for purposes of this subchapter.

Section 242, act Aug. 29, 1935, ch. 813, § 2, 49 Stat. 975, related to income tax on employees.

Section 243, act Aug. 29, 1935, ch. 813, § 3, 49 Stat. 975, related to deduction of tax from wages.

Section 244, act Aug. 29, 1935, ch. 813, § 4, 49 Stat. 975, related to excise tax on carriers.

Section 245, act Aug. 29, 1935, ch. 813, § 5, 49 Stat. 975, related to adjustment of tax.

Section 246, act Aug. 29, 1935, ch. 813, § 6, 49 Stat. 975, related to refunds and deficiencies.

Section 247, act Aug. 29, 1935, ch. 813, § 7, 49 Stat. 975, related to income tax on employees’ representatives.

Section 248, act Aug. 29, 1935, ch. 813, § 8, 49 Stat. 976, related to collection and payment of taxes.

Section 249, act Aug. 29, 1935, ch. 813, § 9, 49 Stat. 976, related to court jurisdiction.

Section 250, act Aug. 29, 1935, ch. 813, § 10, 49 Stat. 976, related to penalties under this subchapter.

Section 251, act Aug. 29, 1935, ch. 813, § 11, 49 Stat. 976, related to meaning of “employment”.

Section 252, acts Aug. 29, 1935, ch. 813, § 12, 49 Stat. 976; Feb. 27, 1937, ch. 19, 50 Stat. 23, related to termination of taxes.

Section 253, act Aug. 29, 1935, ch. 813, § 13, 49 Stat. 977, related to separability of provisions.