The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1969 - Administrative law The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Results 1-5 of 41
Page 7
... covered transportation service . 31.3121 ( j ) -1 Covered transportation serv- ice . 31.3121 ( k ) Statutory provisions ; defini- tions ; waiver of exemption by religious , charitable , and certain other organiza- tions . 31.3121 ( k ) ...
... covered transportation service . 31.3121 ( j ) -1 Covered transportation serv- ice . 31.3121 ( k ) Statutory provisions ; defini- tions ; waiver of exemption by religious , charitable , and certain other organiza- tions . 31.3121 ( k ) ...
Page 12
... covered by returns or other documents . 31.6101-1 Period covered by returns . 31.6109 Statutory provisions ; identifying numbers . 31.6109-1 Supplying of identifying num- bers . 31.6151 Statutory provisions ; time and place for paying ...
... covered by returns or other documents . 31.6101-1 Period covered by returns . 31.6109 Statutory provisions ; identifying numbers . 31.6109-1 Supplying of identifying num- bers . 31.6151 Statutory provisions ; time and place for paying ...
Page 42
... covered by a retirement system established by a law of the United States ; § 31.3121 ( b ) ( 5 ) Statutory provisions ; definitions ; employment ; services in employ of an instrumentality of the United States specifically exempted from ...
... covered by a retirement system established by a law of the United States ; § 31.3121 ( b ) ( 5 ) Statutory provisions ; definitions ; employment ; services in employ of an instrumentality of the United States specifically exempted from ...
Page 43
... covered under a retire- ment system established by a law of the United States . Services performed in the employ of the United States or in the employ of any instrumentality thereof are excepted from employment under section 3121 ( b ) ...
... covered under a retire- ment system established by a law of the United States . Services performed in the employ of the United States or in the employ of any instrumentality thereof are excepted from employment under section 3121 ( b ) ...
Page 44
... covered by a retirement system estab- lished by such instrumentality are to be made as of the time such services are performed . Services of an employee who has an option to have his services covered under a retirement system ...
... covered by a retirement system estab- lished by such instrumentality are to be made as of the time such services are performed . Services of an employee who has an option to have his services covered under a retirement system ...
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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 computed constitute employment constitutes wages December 31 deemed Definitions district director domestic corporation employee tax employer's trade excepted from employment foreign subsidiary Form W-2 furnished imposed by section income tax Internal Revenue Code June 27 ment muneration nonresident alien number of withholding officer organization paragraph payment payroll period Peace Corps percent performs services person ployee political subdivision prescribed provisions relating Puerto Rico purposes 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 64 - The provisions of subparagraphs (A) and (B) 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; or (5) On a farm operated for profit if such service is not in the course of the employer's trade or business or is domestic service in a private home of the employer. As used in this subsection,...
Page 149 - 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 or, in the case of fruits and vegetables, as an incident to the preparation of such fruits or vegetables for market. The provisions of this paragraph shall not be deemed to be applicable with respect...
Page 38 - ... of the Agricultural Marketing Act, as amended), the raising of livestock, bees, fur-bearing animals, or poultry, and any practices (including any forestry or lumbering operations) performed by a farmer or on a farm as an incident to or in conjunction with such farming operations, including preparation for market, delivery to storage or to market or to carriers for transportation to market.
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 174 - That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed; it is sufficient if he has the right to do so. The right to discharge is also an important factor indicating that the person possessing that right is an employer. Other factors characteristic of an employer, but not necessarily present...
Page 142 - 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...
Page 47 - 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 98 - 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 119 - ... (A) if the position offered is vacant due directly to a strike, lockout or other labor dispute; (B) if the wages, hours. or o_ther conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality...
Page 63 - 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. Improvement, or maintenance of such farm and Its tools...