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 23
... terms " employer " and " employee . " The Board recom- mends that this provision be expanded to the extent feasible to cover more of the persons who furnish primarily personal service . The intention of such an amend- ment would be to ...
... terms " employer " and " employee . " The Board recom- mends that this provision be expanded to the extent feasible to cover more of the persons who furnish primarily personal service . The intention of such an amend- ment would be to ...
Page 24
... term " employee . " Mr. SIMPSON . But they did not clarify the point to your satisfaction . Mr. COHEN . No , sir . Mr. SIMPSON . And yet , you went ahead and put them under it . That is what I object to . Mr. COHEN . But sir , you did ...
... term " employee . " Mr. SIMPSON . But they did not clarify the point to your satisfaction . Mr. COHEN . No , sir . Mr. SIMPSON . And yet , you went ahead and put them under it . That is what I object to . Mr. COHEN . But sir , you did ...
Page 31
... terms as are here material . And although there was no written agreement between publishers and vendors from April 1937 to August 1937 , their relationship was akin to that established by the succeeding written contracts , except for ...
... terms as are here material . And although there was no written agreement between publishers and vendors from April 1937 to August 1937 , their relationship was akin to that established by the succeeding written contracts , except for ...
Page 32
... terms " employment , " " employer , or " employee " beyond stating generally that the term " employment " means any service performed by an " employee " for his " employer . " The interpretive regulations of the Treasury Department 2 ...
... terms " employment , " " employer , or " employee " beyond stating generally that the term " employment " means any service performed by an " employee " for his " employer . " The interpretive regulations of the Treasury Department 2 ...
Page 33
... term " employment " covered a wider field than would be the case if common - law principles were strictly adhered to ; but that , nevertheless , it did not embrace within itself all " persons who may perform services for another or to ...
... term " employment " covered a wider field than would be the case if common - law principles were strictly adhered to ; but that , nevertheless , it did not embrace within itself all " persons who may perform services for another or to ...
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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.