The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1989 - 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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Common terms and phrases
account number agreement amended by T.D. annuity backup withholding broker calendar month calendar quarter cash remuneration clude compensation paid constitute employment constitute wages December 31 deducted and withheld deemed determined distribution district director dividend due diligence earned income credit effect election employ employee tax employee's Example filed food or beverage foreign Form W-9 furnished graph income tax individual information return instrument Internal Revenue Code Internal Revenue Service liability mailing ment neration nonresident alien notice notified Office organization payee payee's payroll period penalties of perjury percent performs services person plan administrator ployee prior provisions relating Puerto Rico purposes quired received remuneration paid request retirement services performed Social Security Social Security Administration spect Stat statement subdivision subject to backup subject to withholding subparagraph tax imposed tax under section taxable taxpayer identification number tion tipped employees tips trade or business United wages paid withholding apply
Popular passages
Page 138 - Services performed by an employee in the employ of a farmer or a farmers' cooperative organization or group in the handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, of...
Page 42 - 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 172 - ... his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
Page 24 - wages" does not include the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees...
Page 53 - 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 99 - 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 138 - 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 49 - immigrant" means every alien except an alien who is within one of the following classes of nonimmigrant aliens— (H) An alien having a residence in a foreign country which he has no intention of abandoning (i) who is of distinguished merit and ability and who is coming temporarily to the United States to perform temporary services...
Page 103 - 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 117 - ... employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment...