Newspaper Vendors: Hearings, Eightieth Congress, First Session, on H.R. 3997. June 12, 1947. Ways and Means, House of RepresentativesConsiders legislation to exempt newspaper vendors from newspaper publishing company employee withholding tax and social security obligations. |
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Page 3
... covered as employees . The Bureau of Internal Revenue has obviously taken this viewpoint because they have made no effort to secure withholding taxes by us from news vendors for income - tax purposes . On the other hand , the Social ...
... covered as employees . The Bureau of Internal Revenue has obviously taken this viewpoint because they have made no effort to secure withholding taxes by us from news vendors for income - tax purposes . On the other hand , the Social ...
Page 11
... covered under the social - security provisions , Mr. Mitchell . The point was raised ; and of course , I remember it , being a publisher . That point was : Will newspaper boys distributing your papers be included ? We were told : " No ...
... covered under the social - security provisions , Mr. Mitchell . The point was raised ; and of course , I remember it , being a publisher . That point was : Will newspaper boys distributing your papers be included ? We were told : " No ...
Page 13
... covered ? Mr. MITCHELL . Well , we have had to do the same thing , Mr. Lynch , with other types of employees , similarly situated ; as , for instance , commission salesmen . The matter of the determination as to whether they are covered ...
... covered ? Mr. MITCHELL . Well , we have had to do the same thing , Mr. Lynch , with other types of employees , similarly situated ; as , for instance , commission salesmen . The matter of the determination as to whether they are covered ...
Page 14
... covered , and you should go back to the theory that you should cover those whom it was the intent of Congress to have covered . The CHAIRMAN . Will you permit an interruption ? Mr. LYNCH . Certainly . The CHAIRMAN . Mr. Cohen , were you ...
... covered , and you should go back to the theory that you should cover those whom it was the intent of Congress to have covered . The CHAIRMAN . Will you permit an interruption ? Mr. LYNCH . Certainly . The CHAIRMAN . Mr. Cohen , were you ...
Page 16
... covered in the discussion we have had , except that I would like to make this point : The bill provides that the exclusion under the social - security pro- grams be retroactive to 1940. This provision raises a number of questions ...
... covered in the discussion we have had , except that I would like to make this point : The bill provides that the exclusion under the social - security pro- grams be retroactive to 1940. This provision raises a number of questions ...
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Common terms and phrases
amended to read Angeles applicable with respect ARNN attorney Baltimore Baltimore News-Post Baltimore Sun benefits BERTRAND W boys Calif California CHAIRMAN COHEN Comm committee common-law Congress contract corner corner-stand coverage covered decision degree of control delivery or distribution DENNING distributors employees employment relationship enacted exclude vendors facts GEARHART Hearst Publications including delivery independent contractors individual Internal Revenue Code JENKINS Judge Goodman KNUTSON lishers LYNCH magazines and periodicals ment MITCHELL National Labor Relations newsboys Newspaper Publishers Association newspaper vendors newspapers or magazines newspapers or shopping persons plaintiffs point for subsequent provisions publishers and vendors record REED representing respect to services retail San Francisco selling newspapers Service performed SIMPSON situation Social Security Act Social Security Administration social-security law social-security legislation sold statement status subsequent delivery Supp Supreme Court term employment thing tion vendors of newspapers wholesale WILLCOX withholding tax words magazines
Popular passages
Page 30 - HR 3704 to exempt newspaper vendors from the old age and survivors insurance provisions of the Social Security Act has considerable interest for me.
Page 37 - ... (10) (A) for services performed by an individual under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution...
Page 35 - ... (f) the length of time for which the person is employed; (g) the method of payment, whether by the time or by the job; (h) whether or not the work is a part of the regular business of the employer ; and (i) whether or not the parties believe they are creating the relationship of master and servant.
Page 37 - Including delivery or distribution to any point for subsequent delivery or distribution; (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 htm, whether or not he is guaranteed a minimum...
Page 2 - ... (b) The amendment made by subsection (a) shall be applicable with respect to estates of decedents dying after February 10, 1039.
Page 23 - F.2d 679, 6SO, 681; United States v. Aberdeen Aerie No. 24 of Fraternal Order of Eagles, 9 Cir., 148 F.2d 655, 658. House Report No. 728, 76th Cong., 1st Sess., p. 76, had in similar vein declared that "a restrictive view of the employer-employee relationship should not be taken in the administration of the Federal old age and survivors insurance system, in making coverage determinations.
Page 33 - Commission's interpretation if it had " 'warrant in the record' and a 'reasonable basis in law,' " citing Unemployment Compensation Comm'n v. Aragon, 329 US 143, 153-154. But the record nowhere discloses that the Commission arrived at its interpretation of the "favored nation...
Page 36 - It is well settled that where one person is performing work in which another is beneficially interested, the latter may exercise over the former a certain measure of control for a definite and restricted purpose without incurring the responsibilities, or acquiring the immunities, of a master, with respect to the person controlled.
Page 1 - Code, is amended by— (1) striking out the word "and" at the end of paragraph (8) ; (2) striking out the period at the end of paragraph (9) and inserting in lieu thereof a semicolon and the word...
Page 2 - ... of the Internal Revenue Code as added to such code by section 614 of the Social Security Act Amendments of 1939. SEC. 3. If any amount paid prior to the date of the enactment of this Act constitutes an overpayment of tax solely by reason of an amendment made by this Act, no refund or credit shall be made or allowed with respect to the amount of such overpayment.