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" In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the following percentages of the wages (as defined in section 3121 (a) ) paid by him with respect to employment... "
Railroad Retirement Amendments, 1973: Hearings, Ninety-third Congress, First ... - Page 206
by United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Railroad Retirement - 1973 - 450 pages
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Cases Decided in the Court of Claims of the United States, Volume 103

United States. Court of Claims - Law reports, digests, etc - 1946 - 906 pages
...after January 1, 1936. every employer (as defined in section 907) shall pay for each calendar year an excise tax, with respect to having individuals in his employ, equal to the following percentages of the total wages (as defined in section 907) payable by him (regardless...
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Monthly Labor Review, Volume 57

United States. Bureau of Labor Statistics - Labor - 1943 - 1364 pages
...This section provides that every "employer (as defined in section 1107 of this title) shall pay * * * an excise tax with respect to having individuals in his employ, equal to the following percentages of the total wages (as defined in section 1107 of this title) payable by...
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Regulations 91 Relating to the Employees' Tax and the Employers' Tax Under ...

United States. Bureau of Internal Revenue - Excise tax - 1936 - 76 pages
...CHAPTER III EMPLOYERS' TAX SECTION 804 OF THE ACT In addition to other taxes, every employer shall pay an excise tax, with respect to having individuals in his employ, equal to the following Iiercentages of the wages (as defined in section 811) paid by him after December 31,...
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Regulations 90 Relating to the Excise Tax on Employers Under Title IX of the ...

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Excise tax - 1936 - 88 pages
...after January 1, 1936, every employer (as defined in section 907) shall pay for each calendar year an excise tax, with respect to having individuals in his employ, equal to the following percentages of the total wages (as denned in section 907) payable by him (regardless...
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Social Security in America: The Factual Background of the Social ..., Issue 20

United States. Committee on Economic Security - Child welfare - 1937 - 638 pages
...after January 1, 1936, every employer (as defined in section 907) shall pay for each calendar year an excise tax, with respect to having individuals in his employ, equal to the following percentages of the total wages (as defined in section 907) payable by him (regardless...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...III — Tax on Employers SEC. 1520. RATE OF TAX. In addition to other taxes, every employer shall pay an excise tax, with respect to having individuals in his employ, equal to the following percentages of so much of the compensation as is not in excess of $300 for any calendar...
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939 - 980 pages
...SUBPART O— EMPLOYERS' TAX SECTION 804 OF THE ACT In addition to other taxes, every employer shall pay an excise tax, with respect to having individuals in his employ, equal to the following percentages of the wages (as defined in section 811) paid by him after December 31, 1936,...
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The Code of Federal Regulations of the United States of America ..., Book 2

Administrative law - 1940 - 1806 pages
...denned In section 1607 (a) ) shall pay for the calendar year 1939 and for each calendar year thereafter fair market value of mineral properties, including ott and gas properties 3 per centum of the total wages (as denned In section 1607 (I))) paid by hint during the calendar year...
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Social Security: Mar. 20-24, 27, 29-31, Apr. 1, 3-7, 1939

United States. Congress. House. Committee on Ways and Means - Insurance, Unemployment - 1939 - 820 pages
...insert a new section as follows: "SEC. 804. (a) In addition to other taxes, every employer shall pay an excise tax, with respect to having individuals in his employ, equal to 5 percent of the compensation (as defined in sec. 811) paid by him after December 31, 1938, with respect...
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Social Security Act Amendments: Hearings Before the Committee on Finance ...

United States. Congress. Senate. Committee on Finance - Child welfare - 1939 - 578 pages
...after January 1, 1939, every employer (as defined in sec. 1607 (a)) shall pay for each calendar year an excise tax, with respect to having individuals in his employ, equal to 3 percent of the total wages (as defined in sec. 1607 (b)) payable by him (regardless of the time of...
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