Federal · Title 45 — Railroads
45 U.S.C. § 231v: Computation and certification of account benefit ratios
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compute the account benefits ratios for each of the most recent 10 preceding fiscal years, and certify the account benefits ratios for each such fiscal year to the Secretary of the Treasury. compute the account benefits ratio for the fiscal year ending in such year, and certify the account benefits ratio for such fiscal year to the Secretary of the Treasury. As used in this section, the term “account benefits ratio” has the meaning given that term in section 3241(c) of the Internal Revenue Code of 1986 [ 26 U.S.C. 3241(c) ].
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