The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1974 - 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. |
From inside the book
Results 1-5 of 47
Page i
... Published by the Office of the Federal Register National Archives and Records Service General Services Administration as a Special Edition of the Federal Register VISIONS federal register code of gulations 00.0 1691 199 ent.
... Published by the Office of the Federal Register National Archives and Records Service General Services Administration as a Special Edition of the Federal Register VISIONS federal register code of gulations 00.0 1691 199 ent.
Page vi
... Administration , Washington , D.C. 20408. Sales are handled exclusively by the Superintendent of Documents , Government Printing Office , Washington , D.C. 20402 . FRED J. EMERY April 1 , 1974 . would code of federal regulations you ...
... Administration , Washington , D.C. 20408. Sales are handled exclusively by the Superintendent of Documents , Government Printing Office , Washington , D.C. 20402 . FRED J. EMERY April 1 , 1974 . would code of federal regulations you ...
Page 12
... administration , which have special ap- plication in respect of the taxes imposed by subtitle C of the Code . Inasmuch as these regulations constitute Part 31 of Title 26 of the Code of Federal Regula- tions , each section of the ...
... administration , which have special ap- plication in respect of the taxes imposed by subtitle C of the Code . Inasmuch as these regulations constitute Part 31 of Title 26 of the Code of Federal Regula- tions , each section of the ...
Page 13
... Administration ) . ( 11 ) Identification number means the identifying number of an employer as- signed , as the case may be , under the Internal Revenue Code of 1954 , under subchapter A or D of chapter 9 of the Internal Revenue Code of ...
... Administration ) . ( 11 ) Identification number means the identifying number of an employer as- signed , as the case may be , under the Internal Revenue Code of 1954 , under subchapter A or D of chapter 9 of the Internal Revenue Code of ...
Page 91
... administration , make pay- ments of the tax imposed under section 3111 with respect to such service without regard to the $ 7,800 limitation in section 3121 ( a ) ( 1 ) , and he shall not be required to obtain a re- fund of the tax paid ...
... administration , make pay- ments of the tax imposed under section 3111 with respect to such service without regard to the $ 7,800 limitation in section 3121 ( a ) ( 1 ) , and he shall not be required to obtain a re- fund of the tax paid ...
Other editions - View all
Common terms and phrases
agreement agricultural labor amended by sec amended by T.D. American Samoa amount of income amount of tax amount of wages applicable August 29 calendar month calendar quarter cash remuneration chapter compensation paid computed constitute employment constitutes wages December 31 deducted and withheld deemed definitions district director domestic corporation employee tax excepted from employment excess filed Form W-2 furnished imposed by section income tax Internal Revenue Code itemized deductions June 27 ment nonresident alien number of days number of withholding Office organization paragraph payroll period Peace Corps percent performs services PERIOD WITH RESPECT ployee provisions relating Puerto Rico purposes pursuant to section refund regulations remuneration for services remuneration paid respect to wages Secretary services performed services rendered Social Security Amendments spect Stat statement Statutory provisions subparagraph Subpart tax imposed tax under section taxable term wages thereof tion trade or business wages paid withholding exemptions claimed
Popular passages
Page 28 - For purposes of this chapter, the term "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 131 - ... (3) The amount of any payment made to, or on behalf of, an employee under a plan or system established by an employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer...
Page 64 - 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 33 - 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 that part of the remuneration which, after remuneration...
Page 152 - For purposes of this chapter, the term "agricultural labor" includes all service performed— (1) 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...
Page 176 - ... (B) for services performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the...
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 105 - In general, if an individual is subject to the control or direction of another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor. An individual performing services as an independent contractor is not as to such services an employee.
Page 138 - Service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of twenty-one in the employ of his father or mother...
Page 103 - ... service, and the casual operation of equipment or facilities) in connection with the transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, or handling of property transported by railroad, and any receiver, trustee, or other individual or body, judicial or otherwise, when in the possession of the property or operating all or any part of the business of any such employer: Provided, however, That the term...