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. |
From inside the book
Results 1-5 of 97
Page 20
... treat- ment of deductions from remunera- tion as payments of remuneration , see § 31.3123-1 . ( c ) ( 1 ) The first $ 50 of cash remu- neration paid , either actually or con- structively , by an employer to an em- ployee in a calendar ...
... treat- ment of deductions from remunera- tion as payments of remuneration , see § 31.3123-1 . ( c ) ( 1 ) The first $ 50 of cash remu- neration paid , either actually or con- structively , by an employer to an em- ployee in a calendar ...
Page 22
... treated as having been paid to such employee by a successor if : ( i ) The successor during a calendar year acquired substantially all the property used in a trade or business , or used in a separate unit of a trade or business , of the ...
... treated as having been paid to such employee by a successor if : ( i ) The successor during a calendar year acquired substantially all the property used in a trade or business , or used in a separate unit of a trade or business , of the ...
Page 50
... treated the individual as an employee . For purposes of this subparagraph , the individual treated as an employee if- was ( 1 ) Form 941 was voluntarily filed by the boat operator or owner , regardless of whether the tax imposed by chap ...
... treated the individual as an employee . For purposes of this subparagraph , the individual treated as an employee if- was ( 1 ) Form 941 was voluntarily filed by the boat operator or owner , regardless of whether the tax imposed by chap ...
Page 51
... treated alike , that is , either all as included or all as excluded . The time during which the employee performs services which under section 3121 ( b ) constitute em- ployment , and the time during which he performs services which ...
... treated alike , that is , either all as included or all as excluded . The time during which the employee performs services which under section 3121 ( b ) constitute em- ployment , and the time during which he performs services which ...
Page 58
... treated as corpora- tions pursuant to section 7701 ( a ) ( 3 ) of the Internal Revenue Code . For pur- poses of this ... treated as a single commodity , while apples and peaches are to be treated as two separate commodities . The ...
... treated as corpora- tions pursuant to section 7701 ( a ) ( 3 ) of the Internal Revenue Code . For pur- poses of this ... treated as a single commodity , while apples and peaches are to be treated as two separate commodities . The ...
Other editions - View all
Common terms and phrases
account number agreement agricultural labor amended by T.D. annuity backup withholding calendar month calendar quarter cash remuneration clude 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 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...