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]