The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1970 - 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 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 constitute employment constitutes wages December 31 deemed defined in section Definitions district director domestic corporation employee tax employer's trade excepted from employment filed foreign subsidiary Form W-2 furnished imposed by section income tax Internal Revenue Code June 27 ment nonresident alien number of withholding officer organization paragraph payment payroll period Peace Corps percent performs services person ployee prescribed provisions relating Puerto Rico purposes pursuant to section refund regulations remuneration for services remuneration paid Secretary 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 48 - 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 123 - 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 122 - ... (2) 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 144 - ... 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 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 145 - 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 50 - 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 101 - 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 95 - 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 192 - ... 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 61 - USC 1141J) or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes...