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. |
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Page 15
... reported , or credit taken , in whole or in part on any return or supplemental return filed on or before July 31 , 1960. The provisions of Subpart G of this part also relate to deposits of taxes imposed by subchapter B of chapter 9 of ...
... reported , or credit taken , in whole or in part on any return or supplemental return filed on or before July 31 , 1960. The provisions of Subpart G of this part also relate to deposits of taxes imposed by subchapter B of chapter 9 of ...
Page 17
... reported by the employee pursuant to section 6053 ( a ) in any quarter of the calen- dar year , ( B ) To determine the amount to be de- ducted upon each payment of wages ( ex- clusive of tips ) during such quarter as if the tips so ...
... reported by the employee pursuant to section 6053 ( a ) in any quarter of the calen- dar year , ( B ) To determine the amount to be de- ducted upon each payment of wages ( ex- clusive of tips ) during such quarter as if the tips so ...
Page 19
... reported by the em- ployee to the employer in a written state- ment furnished to the employer pursu- ant to section 6053 ( a ) . The employer is responsible for the collection of employee tax on tips reported to him only to the extent ...
... reported by the em- ployee to the employer in a written state- ment furnished to the employer pursu- ant to section 6053 ( a ) . The employer is responsible for the collection of employee tax on tips reported to him only to the extent ...
Page 20
... reported by an employee to the employer on an estimated basis . An employer who elects to make collection of the employee tax on an estimated basis shall : ( i ) In respect of each employee , make an estimate of the amount of tips that ...
... reported by an employee to the employer on an estimated basis . An employer who elects to make collection of the employee tax on an estimated basis shall : ( i ) In respect of each employee , make an estimate of the amount of tips that ...
Page 21
ployee tax on tips reported to the em- ployer , see § 31.6053-2 . ( T.D. 7001 , 34 F.R. 998 , Jan. 23 , 1969 ; 34 F.R. 1554 , Jan. 31 , 1969 ] § 31.3111 tax . TAX ON EMPLOYERS Statutory provisions ; rate of Sec . 3111. Rate of tax- ( a ) ...
ployee tax on tips reported to the em- ployer , see § 31.6053-2 . ( T.D. 7001 , 34 F.R. 998 , Jan. 23 , 1969 ; 34 F.R. 1554 , Jan. 31 , 1969 ] § 31.3111 tax . TAX ON EMPLOYERS Statutory provisions ; rate of Sec . 3111. Rate of tax- ( a ) ...
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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...