Regulations 91 Relating to the Employees' Tax and the Employers' Tax Under Title VIII of the Social Security Act |
From inside the book
Results 1-5 of 17
Page iv
... Deductions by an employer from remuneration of an employee . ( ƒ ) Payments by employers into employees ' funds . CHAPTER II EMPLOYEES ' TAX Section 801 of the Act Article 201. Measure of employees ' tax__ Article 202. Rates and ...
... Deductions by an employer from remuneration of an employee . ( ƒ ) Payments by employers into employees ' funds . CHAPTER II EMPLOYEES ' TAX Section 801 of the Act Article 201. Measure of employees ' tax__ Article 202. Rates and ...
Page 11
... deduct any amount from the remuneration of an employee and to pay the amount deducted to the United States , a State , or any political subdivision thereof , then for the purposes of this Act the amount so deducted shall be considered ...
... deduct any amount from the remuneration of an employee and to pay the amount deducted to the United States , a State , or any political subdivision thereof , then for the purposes of this Act the amount so deducted shall be considered ...
Page 13
... deducted by the employer from the remuneration of an employee is considered to be a part of the employee's wages , and is deemed to have been paid to the employee as wages at the time that the deduction was made . Ordinarily ...
... deducted by the employer from the remuneration of an employee is considered to be a part of the employee's wages , and is deemed to have been paid to the employee as wages at the time that the deduction was made . Ordinarily ...
Page 14
... Deductions by an employer from remuneration of an em- ployee . - Amounts deducted from the remuneration of an employee by an employer constitute wages paid to the employee at the time of such deduction . It is immaterial that the Act ...
... Deductions by an employer from remuneration of an em- ployee . - Amounts deducted from the remuneration of an employee by an employer constitute wages paid to the employee at the time of such deduction . It is immaterial that the Act ...
Page 16
... deducting or causing to be deducted the amount of the employees ' tax from such wages as and when paid , either actually or constructively . The employer is required to collect the tax , notwithstanding the wages are paid in something ...
... deducting or causing to be deducted the amount of the employees ' tax from such wages as and when paid , either actually or constructively . The employer is required to collect the tax , notwithstanding the wages are paid in something ...
Common terms and phrases
account number ACT The term amount of tax article 502 attaining age 65 calendar years 1937 Carriers Taxing Act cents 50 cents centum Commissioner of Internal constitute wages corporation correct amount Cumulative Bulletin dates inclusive December 31 deducted due date employ Excepted services false or fraudulent filing returns Form SS-1 identification number imposed by section individual information return Internal Revenue internal-revenue January-June July-December letters testamentary liable March 31 means any service ment monthly tax return notice and demand November 16 November 24 number assigned oath overcollection overpayment Payment of tax payment of wages period ployee prescribed pursuant received refund or credit regulations remuneration payment respect to employment return is filed return on Form return or list REVENUE ACT Revised Statutes section 811 Security Act provides Service performed Social Security Act Social Security Board tax imposed tax.-The taxable wages term employment Title VIII undercollection UNITED STATES REVISED willfully
Popular passages
Page 32 - All transfers and assignments made of any claim upon the United States, or of any part or share thereof, or interest therein, whether absolute or conditional, and whatever may be the consideration therefor, and all powers of attorney, orders, or other authorities for receiving payment of any such claim, or of any pan or share thereof, shall be absolutely null and void...
Page 21 - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person...
Page 37 - The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
Page 11 - wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash...
Page 39 - ... willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.
Page 31 - Except as otherwise provided by law in the case of income, warprofits, excess-profits, estate, and gift taxes, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected...
Page 38 - ... shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
Page 39 - America is a stockholder ; or whoever shall enter into any agreement, combination, or conspiracy to defraud the Government of the United States, or any department or officer thereof, or any corporation in which the United States of America is a stockholder...
Page 26 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Page 37 - ... the Commissioner of Internal Revenue or the collector in pursuance of law, the Commissioner of Internal Revenue shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax.