Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1976 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
From inside the book
Results 1-5 of 90
Page 3
... Insurance Contributions Act ( Chapter 21 , Internal Revenue Code of 1954 ) TAX ON EMPLOYEES 81.3101 Statutory provisions ; rate of tax . 81.8101-1 Measure of employee tax . 81.3101-2 Rates and computation of em- ployee tax . 31.8101-8 ...
... Insurance Contributions Act ( Chapter 21 , Internal Revenue Code of 1954 ) TAX ON EMPLOYEES 81.3101 Statutory provisions ; rate of tax . 81.8101-1 Measure of employee tax . 81.3101-2 Rates and computation of em- ployee tax . 31.8101-8 ...
Page 7
... Insurance Act . 31.3306 ( c ) ( 9 ) -1 Railroad industry ; services performed by an employee or an employes representative under the Railroad Unem- ployment Insurance Act . 31.3306 ( c ) ( 10 ) Statutory provisions ; defini- tions ...
... Insurance Act . 31.3306 ( c ) ( 9 ) -1 Railroad industry ; services performed by an employee or an employes representative under the Railroad Unem- ployment Insurance Act . 31.3306 ( c ) ( 10 ) Statutory provisions ; defini- tions ...
Page 8
... insurance agent or solicitor . 81.3306 ( c ) ( 14 ) -1 Services of insurance agent or solicitor . 81.3306 ( c ) ( 15 ) Statutory provisions ; defini- tions ; employment ; services in delivery or distribution of newspapers , shopping ...
... insurance agent or solicitor . 81.3306 ( c ) ( 14 ) -1 Services of insurance agent or solicitor . 81.3306 ( c ) ( 15 ) Statutory provisions ; defini- tions ; employment ; services in delivery or distribution of newspapers , shopping ...
Page 10
... Insurance Contributions Act . 31.6001-3 Additional records under Railroad Retirement Tax Act . 31.6001-4 Additional records under Federal Unemployment Tax Act . Sec . 81.6001-5 Additional records in connection with collection of 10 Part ...
... Insurance Contributions Act . 31.6001-3 Additional records under Railroad Retirement Tax Act . 31.6001-4 Additional records under Federal Unemployment Tax Act . Sec . 81.6001-5 Additional records in connection with collection of 10 Part ...
Page 11
... Insurance Contributions Act and income tax withheld . 81.6302 ( c ) -2 Use of Government deposi- taries in connection with employee and employer taxes under Railroad Retire- ment Tax Act . 31.6302 ( c ) -3 Use of Government deposi ...
... Insurance Contributions Act and income tax withheld . 81.6302 ( c ) -2 Use of Government deposi- taries in connection with employee and employer taxes under Railroad Retire- ment Tax Act . 31.6302 ( c ) -3 Use of Government deposi ...
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Common terms and phrases
agreement agricultural labor aircraft amended by sec amended by T.D. amount of income amount of tax amount of wages applicable calendar month calendar quarter cash remuneration chapter compensation paid computed constitute employment constitutes wages December 31 deducted and withheld deemed defined in section definitions district director domestic corporation employee tax employee's excepted from employment excess filed Form W-2 furnished imposed by section income tax Internal Revenue Code Internal Revenue Service itemized deductions June 27 ment nonresident alien number of withholding organization paragraph payroll period percent performs services PERIOD WITH RESPECT ployee provisions relating Puerto Rico purposes pursuant to section refund regulations remuneration for services remuneration paid respect to wages retirement Secretary services performed services rendered Social Security Act Social Security Amendments spect Stat statement Statutory provisions subparagraph Subpart tax imposed tax under section taxable term wages thereof tion trade or business wages paid
Popular passages
Page 30 - 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 that part of the remuneration which, after remuneration...
Page 29 - ... (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...
Page 65 - 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 159 - For purposes of this chapter, the term "agricultural labor" includes all service performed— (1) 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...
Page 183 - ... (B) for services 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...
Page 135 - ... (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (C) medical and hospitalization expenses in connection with sickness or accident disability, or (D) death...
Page 109 - 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...
Page 181 - 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 65 - ... 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. 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...
Page 60 - international organization" means a public international organization in which the United States participates pursuant to any treaty or under the authority of any Act of Congress authorizing such participation or making an appropriation for such participation, and which shall have been designated by the President through appropriate Executive order as being entitled to enjoy the privileges, exemptions, and immunities herein provided. The President shall be authorized, in the light of the functions...