Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1970 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
From inside the book
Results 1-5 of 100
Page 3
... definitions and use of terms . 31.0-3 Scope of regulations . 31.0-4 Extent to which the regulations in this part supersede prior regulations . Subpart B - Federal Insurance Contributions Act ( Chapter 21 , Internal Revenue Code of 1954 ) ...
... definitions and use of terms . 31.0-3 Scope of regulations . 31.0-4 Extent to which the regulations in this part supersede prior regulations . Subpart B - Federal Insurance Contributions Act ( Chapter 21 , Internal Revenue Code of 1954 ) ...
Page 5
... definitions ; included and excluded services . Sec . 31.3121 ( c ) -1 Included and excluded services . 31.3121 ( d ) Statutory provisions ; definitions ; employee . 31.3121 ( d ) -1 Who are employees . 31.3121 ( d ) -2 Who are employers ...
... definitions ; included and excluded services . Sec . 31.3121 ( c ) -1 Included and excluded services . 31.3121 ( d ) Statutory provisions ; definitions ; employee . 31.3121 ( d ) -1 Who are employees . 31.3121 ( d ) -2 Who are employers ...
Page 6
... Definitions and special rules relating to limit on total credits . 31.3302 ( e ) Statutory provisions ; successor ... definitions ; employer . 31.3306 ( a ) -1 Who are employers . 31.3306 ( b ) wages . Statutory provisions ; definitions ...
... Definitions and special rules relating to limit on total credits . 31.3302 ( e ) Statutory provisions ; successor ... definitions ; employer . 31.3306 ( a ) -1 Who are employers . 31.3306 ( b ) wages . Statutory provisions ; definitions ...
Page 7
... definitions ; employment . 31.3306 ( c ) -1 Employment ; formed before 1955 . services per- 31.3306 ( c ) -2 Employment ; services per- formed after 1954 . 31.3306 ( c ) -3 Employment ; excepted serv- ices in general . 31.3306 ( c ) -1 ...
... definitions ; employment . 31.3306 ( c ) -1 Employment ; formed before 1955 . services per- 31.3306 ( c ) -2 Employment ; services per- formed after 1954 . 31.3306 ( c ) -3 Employment ; excepted serv- ices in general . 31.3306 ( c ) -1 ...
Page 8
... definitions ; State agency . 31.3306 ( f ) Statutory provisions ; definitions ; unemployment fund . 31.3306 ( g ) Statutory provisions ; definitions ; contributions . 31.3306 ( h ) Statutory provisions ; definitions ; compensation ...
... definitions ; State agency . 31.3306 ( f ) Statutory provisions ; definitions ; unemployment fund . 31.3306 ( g ) Statutory provisions ; definitions ; contributions . 31.3306 ( h ) Statutory provisions ; definitions ; compensation ...
Other editions - View all
Common terms and phrases
account number agreement agricultural labor amended by sec amended by T.D. American Samoa applicable August 29 calendar month calendar quarter cash remuneration certificate chapter clude compensation paid constitute employment constitutes wages December 31 deemed defined in section Definitions district director domestic corporation employee tax employer's trade excepted from employment filed Form W-2 furnished imposed by section income tax Internal Revenue Code June 27 ment nonresident alien number of withholding organization paragraph payment payroll period Peace Corps percent performs services person ployee prescribed provisions relating Puerto Rico purposes pursuant to section refund regulations remuneration for services remuneration paid Secretary Security Amendments 1954 services are performed Services in employ services performed services rendered Social Security Act Social Security Amendments spect Stat statement Statutory provisions subparagraph Subpart tax imposed tax under section tax with respect taxable term wages thereof tion trade or business wages paid
Popular passages
Page 48 - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
Page 63 - The provisions of this paragraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption. As used in this subsection, the term "farm...
Page 141 - In handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, any agricultural or horticultural commodity, but only if such service is performed as an incident to ordinary farming operations...
Page 59 - Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished.
Page 32 - wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include...
Page 97 - employer" shall not include any street, interurban, or suburban electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, but shall not exclude any part of the general steam-railroad system of transportation now or hereafter operated by any other motive power. The Interstate Commerce Commission...
Page 62 - agricultural labor" includes all services performed — (Ij On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife. (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation,...
Page 163 - To constitute receipt in such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and its receipt brought within his own control and disposition.
Page 139 - For purposes of this chapter, the term "employment" means • * * any service, of whatever nature, performed * * * by an employee for the person employing him * * * except — * * * » • (17) Service performed by an individual in (or as an officer or member of the crew of a vessel while it is engaged in) the catching, taking, harvesting, cultivating, or farming of any kind of fish, shellfish, crustacea, sponges, seaweeds, or other aquatic forms of animal and vegetable life...
Page 52 - Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses...