The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1973 - 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 100
Page 11
... ment Tax Act . 31.6302 ( c ) -3 Use of Government deposi- taries in connection with tax under the Federal Unemployment Tax Act . 31.6302 ( c ) -4 Cross references . 31.6317 Statutory provisions ; payments of Federal unemployment tax for ...
... ment Tax Act . 31.6302 ( c ) -3 Use of Government deposi- taries in connection with tax under the Federal Unemployment Tax Act . 31.6302 ( c ) -4 Cross references . 31.6317 Statutory provisions ; payments of Federal unemployment tax for ...
Page 14
... ment Tax Act . ( 2 ) Railroad Unemployment Insur- ance Act means the act approved June 25 , 1938 ( 45 U.S.C. c . 11 ) , as amended . ( 3 ) Tax means the tax imposed by section 3301 of the Code . ( e ) Subpart E. As used in Subpart E of ...
... ment Tax Act . ( 2 ) Railroad Unemployment Insur- ance Act means the act approved June 25 , 1938 ( 45 U.S.C. c . 11 ) , as amended . ( 3 ) Tax means the tax imposed by section 3301 of the Code . ( e ) Subpart E. As used in Subpart E of ...
Page 15
... ment taxes imposed by chapters 21 to 24 , nclusive , of the Code . ( For prior regu- ations on the subject matter of section 503 , see 26 CFR ( 1939 ) 411.802 and 08.803 ( Regulations 114 and 128 , re- pectively ) . For prior ...
... ment taxes imposed by chapters 21 to 24 , nclusive , of the Code . ( For prior regu- ations on the subject matter of section 503 , see 26 CFR ( 1939 ) 411.802 and 08.803 ( Regulations 114 and 128 , re- pectively ) . For prior ...
Page 18
... ment of cash remuneration to A in the amount of $ 50 . X does not deduct from this payment an amount equivalent to employee tax . In October A works 6 days for which X makes his third payment of cash remu- neration to A in the amount of ...
... ment of cash remuneration to A in the amount of $ 50 . X does not deduct from this payment an amount equivalent to employee tax . In October A works 6 days for which X makes his third payment of cash remu- neration to A in the amount of ...
Page 19
... ment of wages , an amount equal to wages as defined in section 3121 ( a ) except that tips and noncash remuneration which are wages are not included , less the sum of- ( i ) The tax under section 3101 re- quired to be collected by the ...
... ment of wages , an amount equal to wages as defined in section 3121 ( a ) except that tips and noncash remuneration which are wages are not included , less the sum of- ( i ) The tax under section 3101 re- quired to be collected by the ...
Other editions - View all
Common terms and phrases
account number 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 constitute wages December 31 deducted and withheld deemed Definitions deposit 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 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 United wages paid withholding exemptions claimed
Popular passages
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...