Code of Federal Regulations

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U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1973 - Administrative law

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Page 124 - 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 50 - 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 28 - 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 146 - ... 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 124 - ... (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 97 - 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 53 - ... (B) service 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 unsold...
Page 52 - State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an •equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof; (13) Service performed as a student nurse in the employ of a hospital or a nurses...
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 145 - 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...

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