The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1958 - 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 6
... tion of tax from compensa- tion . Collection of , and liability for , employee tax . TAX ON EMPLOYEE REPRESENTATIVES 31.3211 31.3211-1 31.3211-2 31.3212 31.3212-1 31.3221 31.3221-1 31.3221-2 31.3231 ( a ) 31.3231 ( a ) -1 31.3231 ( b ) ...
... tion of tax from compensa- tion . Collection of , and liability for , employee tax . TAX ON EMPLOYEE REPRESENTATIVES 31.3211 31.3211-1 31.3211-2 31.3212 31.3212-1 31.3221 31.3221-1 31.3221-2 31.3231 ( a ) 31.3231 ( a ) -1 31.3231 ( b ) ...
Page 14
... tion 3101 shall be collected by the employer of the taxpayer , by deducting the amount of the tax from the wages as and when paid . An employer who in any calendar quarter pays to an employee cash remuneration to which paragraph ( 7 ) ...
... tion 3101 shall be collected by the employer of the taxpayer , by deducting the amount of the tax from the wages as and when paid . An employer who in any calendar quarter pays to an employee cash remuneration to which paragraph ( 7 ) ...
Page 18
... tion paid , either actually or construc- tively , by an employer to an employee in a calendar year for agricultural labor to which § 31.3121 ( a ) ( 8 ) -1 is applicable shall be deemed to be paid by the em- ployer to the employee at ...
... tion paid , either actually or construc- tively , by an employer to an employee in a calendar year for agricultural labor to which § 31.3121 ( a ) ( 8 ) -1 is applicable shall be deemed to be paid by the em- ployer to the employee at ...
Page 19
... tion and in connection with the two ex- amples immediately following , see § 31.6413 ( c ) -1 , relating to special credits or refunds of employee tax on wages over $ 4,200 . In connection with the applica- tion of the $ 4,200 ...
... tion and in connection with the two ex- amples immediately following , see § 31.6413 ( c ) -1 , relating to special credits or refunds of employee tax on wages over $ 4,200 . In connection with the applica- tion of the $ 4,200 ...
Page 22
... tion 401 ( a ) which is exempt from tax un- der section 501 ( a ) at the time of such pay- ment unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of ...
... tion 401 ( a ) which is exempt from tax un- der section 501 ( a ) at the time of such pay- ment unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of ...
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Common terms and phrases
68A Stat accordance alco Alcohol and Tobacco amended amount application approved assistant regional commis assistant regional commissioner authorized basic permit bonded warehouse calendar quarter carrier certificate claim cohol consignee containers copy of Form denaturing plant distilled spirits district director domestic corporation employ employment equipment ethyl alcohol export filed firearm fusel oil gional commissioner industrial alcohol plant Internal Revenue Code internal revenue officers Internal Revenue Service liquor bottles located locks manufacture ment month operations packages paragraph payment payroll period permittee person pipeline plant or bonded ployee premises prescribed proof gallons proprietor purposes pursuant quantity receipt records regulations remuneration paid respect serial number services performed shipment sioner sions special tax stamp specially denatured alcohol Statutory provisions storage tanks Subpart surety tank cars tank trucks taxable term thereof tion Tobacco Tax Division transfer transportation triplicate United vessel wages wine gallons withdrawal permit withholding exemptions
Popular passages
Page 108 - 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 the operation, management, conservation, improvement, or maintenance of such farm and its tools...
Page 30 - Agriculture" includes farming in all its branches and among other things includes the cultivation and tillage of the soil, dairying, the production, cultivation, growing, and harvesting of any agricultural or horticultural commodities (including commodities defined as agricultural commodities in section...
Page 49 - 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 the operation, management, conservation. Improvement, or maintenance of such farm and Its tools...
Page 45 - 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.
Page 102 - 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 128 - 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. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed; it is sufficient if he has the right to do so. The right to discharge is also an important factor indicating that the person possessing that right is an employer. Other factors characteristic of an employer, but not necessarily present...
Page 177 - 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, Joint venture, or organization.
Page 82 - 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 49 - The provisions of subparagraphs (A) and (B) 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; or (5) On a farm operated for profit if such service is not in the course of the employer's trade or business or is domestic service in a private home of the employer. As used in this subsection,...
Page 18 - WAGES. — 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...