Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1949 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Page 164
... services performed prior to January 1 , 1940 , constitute employment if they were employment as defined in section 1426 ( b ) prior to such date . Thus , services performed prior to January 1 , 1940 , with- in the United States by an ...
... services performed prior to January 1 , 1940 , constitute employment if they were employment as defined in section 1426 ( b ) prior to such date . Thus , services performed prior to January 1 , 1940 , with- in the United States by an ...
Page 165
... services performed prior to such date , to the extent that the remun- eration and services constitute wages and employment . ( See §§ 402.227 and 402.228 , relating to wages . ) ( d ) Whether services performed prior to January 1 , 1940 ...
... services performed prior to such date , to the extent that the remun- eration and services constitute wages and employment . ( See §§ 402.227 and 402.228 , relating to wages . ) ( d ) Whether services performed prior to January 1 , 1940 ...
Page 166
... Services performed on the vessel as officers or members of the crew , or as employees of concessionaires , of the ves- sel , for example , are performed under such circumstances , since such services are also connected with the vessel .
... Services performed on the vessel as officers or members of the crew , or as employees of concessionaires , of the ves- sel , for example , are performed under such circumstances , since such services are also connected with the vessel .
Page 167
... done but how it shall be done . In this connection , it is not necessary that the employer actually direct or con- trol the manner in which the services are performed ; it is sufficient if he has the right to do so . The right to ...
... done but how it shall be done . In this connection , it is not necessary that the employer actually direct or con- trol the manner in which the services are performed ; it is sufficient if he has the right to do so . The right to ...
Page 168
... services which constitute " agricultural labor . " ( See § 402.208 . ) A is also employed by C part time to perform ... performed in the employ of B ( the services being excepted as agricultural labor ) , the exception does not embrace ...
... services which constitute " agricultural labor . " ( See § 402.208 . ) A is also employed by C part time to perform ... performed in the employ of B ( the services being excepted as agricultural labor ) , the exception does not embrace ...
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Common terms and phrases
adjustment amended by T. D. amount of tax application assessment August 29 bond branded Bureau calendar carry-back chapter claim for refund collection collector of internal compensation paid computed copy corporation credit or refund dealer December 31 deducted determined district due date employ employee employment excess profits tax export Federal filed filled cheese firearm Form W-2 furnished gift tax income tax individual inspection Internal Revenue Code justment manufac manufacturer ment month officer oleomargarine overpayment packages paragraph payroll period penalty percent person place of business ployee port power of attorney prescribed purchased purpose receipt records Regs regulations relating remuneration paid reported resale retail Revenue Act services performed shipment Social Security Act sold special tax spect stamps statement subchapter Subpart tax due tax imposed tax liability tax return tax with respect taxable taxpayer thereof tion Title IX Treasury Decision vessel withholding exemptions
Popular passages
Page 193 - 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 152 - 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 312 - Houses thereof, shall ask, accept, or receive, any money, or any contract, promise, undertaking, obligation, gratuity, or security for the payment of money, or for the delivery or conveyance of anything of value...
Page 15 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Page 257 - partnership" Includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture Is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" Includes a member In such a syndicate, group, pool.
Page 357 - Commission shall name the witness whose deposition is to be taken and specify the time when, the place where, and the...
Page 215 - 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 209 - ... paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or, if his employment is terminated before the close of such calendar year, on the day on which the last payment of...
Page 215 - An individual is in the service of an employer whether his service is rendered within or without the United States if...
Page 100 - Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.