The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1984 - 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 14
... quired to collect the tax , notwith- standing the wages are paid in some- thing other than money , and to pay over the tax in money . ( As to the ex- clusion from wages of remuneration paid in any medium other than cash for certain ...
... quired to collect the tax , notwith- standing the wages are paid in some- thing other than money , and to pay over the tax in money . ( As to the ex- clusion from wages of remuneration paid in any medium other than cash for certain ...
Page 15
... wages are not included , less the sum of- ( i ) The tax under section 3101 re- quired to be collected by the employer in respect of wages as defined in sec- tion 3121 15 evenu § 31.3102-3 Chapter I - Internal Revenue Service.
... wages are not included , less the sum of- ( i ) The tax under section 3101 re- quired to be collected by the employer in respect of wages as defined in sec- tion 3121 15 evenu § 31.3102-3 Chapter I - Internal Revenue Service.
Page 16
... quired to be collected by the employer in respect of wages as defined in sec- tion 3401 ( a ) ( exclusive of tips ) ; and ( iii ) The amount of taxes imposed on the remuneration of an employee withheld by the employer pursuant to State ...
... quired to be collected by the employer in respect of wages as defined in sec- tion 3401 ( a ) ( exclusive of tips ) ; and ( iii ) The amount of taxes imposed on the remuneration of an employee withheld by the employer pursuant to State ...
Page 17
... quired , the additional employee tax re- quired to be collected may be deducted upon any payment of the employee's wages ( exclusive of tips ) which are under the control of the employer tip during the quarter and within the first 30 ...
... quired , the additional employee tax re- quired to be collected may be deducted upon any payment of the employee's wages ( exclusive of tips ) which are under the control of the employer tip during the quarter and within the first 30 ...
Page 23
... quired unit was a part . Example . The Y Corporation in 1968 ac- quires by purchase all the property of the X Company and immediately after the acquisi- tion employs in its trade or business employ- ee A , who , immediately prior to the ...
... quired unit was a part . Example . The Y Corporation in 1968 ac- quires by purchase all the property of the X Company and immediately after the acquisi- tion employs in its trade or business employ- ee A , who , immediately prior to the ...
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Common terms and phrases
account number agreement agricultural labor amended by T.D. annuity backup withholding calendar month calendar quarter cash remuneration compensation paid constitute employment constitute wages December 31 deducted and withheld deemed deposit determined distribution district director earned income credit effect election employ employee tax employee's Example excepted from employment filed food or beverage foreign Form W-2 furnished graph imposed by section Income Tax Regulations individual Internal Revenue Code Internal Revenue Service liability ment neration nonresident alien Office organization paragraph payee payment payroll period percent performs services perjury person plan administrator ployee prior provisions relating Puerto Rico purposes quired received Removed remu remuneration paid request retirement services performed sick pay Social Security Social Security Administration spect statement subject to backup subject to withholding subparagraph tax imposed tax under section taxable taxpayer identification number tion tipped employees trade or business United wages paid waiver certificate withholding apply
Popular passages
Page 116 - wages" does not include the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees...
Page 24 - ... (2) The amount of any payment made to, or on behalf of, an employee under a plan or system established by an employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment...
Page 42 - 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 137 - 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...
Page 99 - ... 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.
Page 98 - employer" shall not include any street, interurban, or suburban electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, but shall not exclude any part of the general steam-railroad system of transportation now or hereafter operated by any other motive power. The Interstate Commerce Commission is...
Page 130 - ... or more of the income consists of amounts collected from members for the sole purpose of making such payments and meeting expenses; (D) Service performed in the employ of a voluntary employees...
Page 104 - 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 15 - ... tax-free covenant bonds", see sections 143 and 144. (g) FRACTIONAL PARTS OF CENT. — In the payment of any tax under this title a fractional part of a cent shall be disregarded unless it amounts to onehalf cent or more, in which case it shall be increased to 1 cent.
Page 47 - ... (B) service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold...