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 7
... situation . If you cannot apply withholding tax to these news dis- tributors , certainly they are not employees . I do not know really whether it is worth while hearing any more witnesses or not , as far as the chairman is concerned ...
... situation . If you cannot apply withholding tax to these news dis- tributors , certainly they are not employees . I do not know really whether it is worth while hearing any more witnesses or not , as far as the chairman is concerned ...
Page 8
... situation , that is something else again . Mr. GEARHART . Have you any estimate to offer this committee as to what it would cost you in past pay - roll taxes , back to the day when we enacted the pay - roll - tax law ? Mr. ROBERT L ...
... situation , that is something else again . Mr. GEARHART . Have you any estimate to offer this committee as to what it would cost you in past pay - roll taxes , back to the day when we enacted the pay - roll - tax law ? Mr. ROBERT L ...
Page 10
... situation : that the court has enlarged the old legal definition of " in transit " with the result that now things are considered in transit . For instance , there is the elevator case in New York , where under the wage and hour law ...
... situation : that the court has enlarged the old legal definition of " in transit " with the result that now things are considered in transit . For instance , there is the elevator case in New York , where under the wage and hour law ...
Page 12
... situation , or whether that is the hard case ? The CHAIRMAN . Well , now , answer me this : Who is that vendor that I have just described really connected with ? Who is his em- ployer ? Mr. MITCHELL . I can conceive a situation very ...
... situation , or whether that is the hard case ? The CHAIRMAN . Well , now , answer me this : Who is that vendor that I have just described really connected with ? Who is his em- ployer ? Mr. MITCHELL . I can conceive a situation very ...
Page 13
... situation . Mr. LYNCH . Now , it has been established beyond question , it seems to me , that commission salesmen's accounts can be easily checked . They go out and try to sell the merchandise of somebody else who owns that merchandise ...
... situation . Mr. LYNCH . Now , it has been established beyond question , it seems to me , that commission salesmen's accounts can be easily checked . They go out and try to sell the merchandise of somebody else who owns that merchandise ...
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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.