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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Page 11
... taxable in- come . 31.3502-1 Nondeductibility of taxes in com- puting taxable income . 31.3503 Statutory provisions ; erroneous pay- ments . 31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter . 31.3504 Statutory provisions ...
... taxable in- come . 31.3502-1 Nondeductibility of taxes in com- puting taxable income . 31.3503 Statutory provisions ; erroneous pay- ments . 31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter . 31.3504 Statutory provisions ...
Page 106
... taxable year under the unemploy- ment compensation law of a State which is certified for the taxable year as provided in section 3304 . ( 2 ) The credit shall be permitted against the tax for the taxable year only for the amount of ...
... taxable year under the unemploy- ment compensation law of a State which is certified for the taxable year as provided in section 3304 . ( 2 ) The credit shall be permitted against the tax for the taxable year only for the amount of ...
Page 107
... taxable year is required to be filed may be credited against the tax in an amount equal to such contributions , but not , however , to exceed the total credits determined pursuant to § 31.3302 ( c ) -1 . For pro- visions relating to the ...
... taxable year is required to be filed may be credited against the tax in an amount equal to such contributions , but not , however , to exceed the total credits determined pursuant to § 31.3302 ( c ) -1 . For pro- visions relating to the ...
Page 108
... taxable year with respect to services subject to such other law , the payment into the proper fund shall be deemed for purposes of credit to have been made on the date the Federal return for such year was actually filed by the taxpayer ...
... taxable year with respect to services subject to such other law , the payment into the proper fund shall be deemed for purposes of credit to have been made on the date the Federal return for such year was actually filed by the taxpayer ...
Page 109
... taxable year as provided in sec- tion 3303. Generally , an additional credit is available to an employer , if under the provisions of a State law which have been so certified he is permitted to pay contributions to such State for the ...
... taxable year as provided in sec- tion 3303. Generally , an additional credit is available to an employer , if under the provisions of a State law which have been so certified he is permitted to pay contributions to such State for the ...
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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...