 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...subchapter — (a) EMPLOYER. — The term "employer" means any carrier (as defined in subsection (h) of this section), and any company which is directly or indirectly...under common control therewith, and which operates any equipmerit or facility or performs any service (except trucking service, casual service, and the casual... | |
 | United States - Internal revenue law - 1949 - 592 pages
...subchapter — (a) EMPLOYER. — The term "employer" means any carrier (as defined in subsection (h) of this section), and any company which is directly or indirectly...under common control therewith, and which operates any equippent or facility or performs any service (except trucking ice, casual service, and the casual... | |
 | Administrative law - 1994 - 526 pages
...provisions of other Acts— (a) The term "employer" means any carrier (as defined in subsection (b) of this section), and any company which is directly or indirectly...under common control therewith, and which operates any equipent or facility or performs any service (ex•t trucking service, casual service, and the ial... | |
 | Administrative law - 1959 - 1126 pages
...employers as defined in subparagraph (1) of this paragraph, or under common control therewith, and (ii) Which operates any equipment or facility or performs...operation of equipment or facilities) in connection with — (a) The transportation of passengers or property by railroad, or (6) The receipt, delivery, elevation,... | |
 | Administrative law - 1949 - 1088 pages
...more employers as denned in paragraph (a) of this section, ->r under common control therewith, and (2) Operates any equipment or facility or performs any...operation of equipment or facilities) in connection with: (i) The transportation of passengers or property by railroad, or (11) The receipt, delivery, elevation,... | |
 | Administrative law - 2000 - 608 pages
...employers as defined in paragraph : (a)(l) of this section, or under common control therewith, and (ii) Which operates any equipment or facility or performs...service, and : the casual operation of equipment or i facilities) in connection with — I (a) The transportation of passengers : or property by railroad,... | |
 | Administrative law - 1984 - 424 pages
...provisions of other Acts— (a) The term "employer" means any carrier (as defined in subsection (b) of this section), and any company which is directly or indirectly...controlled by one or more such carriers or under common conTitle 26 — Internal Revenue trol therewith, and which operates any equipment or facility or performs... | |
 | United States - Interstate commerce - 1951 - 632 pages
...of other Acts — (a) The term "employer"' means any carrier (as defined in subsection (b) of this section), and any company which is directly or indirectly...transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, or handling... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1968 - 1034 pages
...For purposes of this chapter, the term "employer" means any carrier (as defined in subsection (g)), and any company which is directly or indirectly owned...operates any equipment or facility or performs any gervice (except trucking service, casual service, and the casual operation of equipment or facilities)... | |
 | United States - Insurance, Enemployment - 1958 - 164 pages
...used in this Act— (a) The term "employer" means any carrier (as defined in subsection (i) of this section), and any company which is directly or indirectly...with the transportation of passengers or property bv railroad, or the receipt, delivery, elevation, transfer in transit, "rofYigwation or icing, storage,... | |
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employer" means any carrier (as defined in subsection (b) of this section) , and any company which is directly or indirectly owned or controlled by one or more such carriers or under common control therewith, and which operates any equipment or facility... 
