The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1975 - 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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Page 12
... prior regulations relating to em- ployment taxes . Subpart B relates to the taxes under the Federal Insurance Con- tributions Act . Subpart C relates to the taxes under the Railroad Retirement Tax Act . Subpart D relates to the tax ...
... prior regulations relating to em- ployment taxes . Subpart B relates to the taxes under the Federal Insurance Con- tributions Act . Subpart C relates to the taxes under the Railroad Retirement Tax Act . Subpart D relates to the tax ...
Page 14
... prior regulations on similar subject matter , see 26 CFR ( 1939 ) Part 408 ( Regulations 128 ) . ) ( b ) Subpart C. The regulations in Subpart C of this part relate to the imposition of the employee tax , the employee representative tax ...
... prior regulations on similar subject matter , see 26 CFR ( 1939 ) Part 408 ( Regulations 128 ) . ) ( b ) Subpart C. The regulations in Subpart C of this part relate to the imposition of the employee tax , the employee representative tax ...
Page 15
... prior regulations on similar subject mat- ter , see 26 CFR ( 1939 ) Part 403 ( Regu- lations 107 ) . ) ( d ) Subpart E. The regulations in Subpart E of this part relate to the with- holding under chapter 24 of the Code of income tax at ...
... prior regulations on similar subject mat- ter , see 26 CFR ( 1939 ) Part 403 ( Regu- lations 107 ) . ) ( d ) Subpart E. The regulations in Subpart E of this part relate to the with- holding under chapter 24 of the Code of income tax at ...
Page 15
... prior regu- xas respectively defined in this subject matter of section CFR ( 1939 ) 411.802 and = loyee tax means the tax imalations 114 and 128 , re- tion 3201 of the Code . Or prior regulations on the vee representative tax means er ...
... prior regu- xas respectively defined in this subject matter of section CFR ( 1939 ) 411.802 and = loyee tax means the tax imalations 114 and 128 , re- tion 3201 of the Code . Or prior regulations on the vee representative tax means er ...
Page 17
... prior to the time that the sum of such payments equals : ( 1 ) $ 50 in the calendar quarter , for service not in the course of the em- ployer's trade or business , to which § 31.3121 ( a ) ( 7 ) −1 is applicable ; or ( 2 ) $ 50 in the ...
... prior to the time that the sum of such payments equals : ( 1 ) $ 50 in the calendar quarter , for service not in the course of the em- ployer's trade or business , to which § 31.3121 ( a ) ( 7 ) −1 is applicable ; or ( 2 ) $ 50 in the ...
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Common terms and phrases
agricultural labor amended by sec amended by T.D. amount of income amount of tax amount of wages applicable August 29 calendar month calendar quarter cash remuneration certificate filed chapter compensation paid computed constitute employment constitutes wages December 31 deducted and withheld deemed Definitions employee tax excepted from employment excess Federal Form Form W-2 furnished imposed by section income tax Internal Revenue Code itemized deductions June 27 ment nonresident alien number of days number of withholding organization paragraph payroll period Peace Corps percent performs services PERIOD WITH RESPECT ployee provisions relating Puerto Rico purposes pursuant to section regulations remuneration for services remuneration paid respect to wages Secretary services performed services rendered Single Person-Including Head Social Security Act Social Security Amendments spect Stat statement Statutory provisions subparagraph Subpart tax imposed tax under section taxable term wages thereof tion tips trade or business wages paid withholding exemptions claimed
Popular passages
Page 112 - Act to any otherwise eligible individual for refusing to accept new work under any of the following conditions : (a) If the position offered is vacant due directly to a strike, lockout, or other labor dispute; (b) If the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality ; (c) If as a condition of being employed the individual would be required to join a company union or to resign from or...
Page 48 - 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. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done.
Page 246 - For purposes of claiming a withholding exemption for blindness, an individual shall be considered blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses or if 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 142 - 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 52 - 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 35 - 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 141 - Act, as amended, or in connection with the raising or harvesting of mushrooms, or in connection with the hatching of poultry, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs or waterways used exclusively for supplying and storing water for farming purposes.
Page 22 - 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 140 - 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; (2) in the employ of the owner or tenant or other operator of a farm, in connection with...
Page 52 - In the employ of the owner or tenant or other operator of a farm. In connection with the operation, management, conservation, Improvement, or maintenance of such farm and Its tools and equipment, or In salvaging timber or clearing land of brush and other debris left by a hurricane. If the , major part of such service is performed on a farm.