The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1968 - 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 11
... form and contents of exemption certificate . 31.3402 ( f ) ( 5 ) -1 Form and contents of withholding exemption certificate . 31.3402 ( f ) ( 6 ) Statutory provisions ; income tax collected at source ; withholding ex- emptions ; certain ...
... form and contents of exemption certificate . 31.3402 ( f ) ( 5 ) -1 Form and contents of withholding exemption certificate . 31.3402 ( f ) ( 6 ) Statutory provisions ; income tax collected at source ; withholding ex- emptions ; certain ...
Page 24
... forms a part of the trade or business . Example ( 1 ) . The M Corporation which is engaged in the manufacture of auto- mobiles , including the manufacture of auto- mobile engines , discontinues the manufac- ture of the engines and ...
... forms a part of the trade or business . Example ( 1 ) . The M Corporation which is engaged in the manufacture of auto- mobiles , including the manufacture of auto- mobile engines , discontinues the manufac- ture of the engines and ...
Page 38
... form agricultural labor are excepted from employment . ( c ) Services performed after 1956 by foreign workers . Services performed after 1956 by a foreign agricultural worker lawfully admitted to the United States from any foreign ...
... form agricultural labor are excepted from employment . ( c ) Services performed after 1956 by foreign workers . Services performed after 1956 by a foreign agricultural worker lawfully admitted to the United States from any foreign ...
Page 45
... form and manner , and with such official , as may be prescribed by regulations made by the Secretary of Health , Education , and Welfare , then , subject to the conditions stated in paragraphs ( 2 ) , ( 3 ) , and ( 4 ) , the remunera ...
... form and manner , and with such official , as may be prescribed by regulations made by the Secretary of Health , Education , and Welfare , then , subject to the conditions stated in paragraphs ( 2 ) , ( 3 ) , and ( 4 ) , the remunera ...
Page 49
... forms services for the lodge as janitor of its clubhouse . For services performed during the first calendar quarter of 1955 ( that is , January 1 , 1955 , through March 31 , 1955 , both dates inclusive ) A earns a total of $ 30 . For ...
... forms services for the lodge as janitor of its clubhouse . For services performed during the first calendar quarter of 1955 ( that is , January 1 , 1955 , through March 31 , 1955 , both dates inclusive ) A earns a total of $ 30 . For ...
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Common terms and phrases
account number agreement agricultural labor amended by sec amended by T.D. applicable August 29 calendar month calendar quarter cash remuneration certificate chapter clude compensation paid computed constitute employment constitutes wages December 31 deemed Definitions district director domestic corporation employee tax employer's trade excepted from employment foreign subsidiary Form W-2 furnished imposed by section income tax Internal Revenue Code Internal Revenue Service June 27 ment muneration nonresident alien number of withholding officer organization paragraph payment payroll period Peace Corps percent performs services person ployee prescribed prior law provisions relating Puerto Rico purposes refund regulations remuneration for services remuneration paid Secretary services are performed services in employ services performed services rendered Social Security Act Social Security Amendments spect Stat statement Statutory provisions subparagraph Subpart Tax Act tax imposed tax under section tax with respect taxable term wages thereof tion trade or business wages paid withholding exemptions claimed
Popular passages
Page 147 - 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, but only if such service is performed as an incident to ordinary farming operations...
Page 57 - 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 171 - 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 that the person possessing that right is an employer. Other factors characteristic of an employer, but not necessarily present...
Page 139 - Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses...
Page 62 - The provisions of subparagraphs (A) and (B) shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption; or (5) On a farm operated for profit if such service is not in the course of the employer's trade or business or is domestic service in a private home of the employer. As used in this subsection,...
Page 61 - 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 the operation, management, conservation. Improvement, or maintenance of such farm and Its tools...
Page 49 - 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 116 - ... (A) if the position offered is vacant due directly to a strike, lockout or other labor dispute; (B) if the wages, hours. or o_ther conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality...
Page 103 - To constitute payment in such a case the wages must be credited to or set apart for the employee 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 they may be drawn upon at any time, and their payment brought within his own control and disposition.
Page 254 - SEC. 7805. Rules and regulations — (a) Authorization. Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary or his delegate shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.