| United States. Congress. Senate. Committee on Finance - Unemployment insurance - 1966 - 94 pages
...church or convention or association of churches; (2) by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry...religious order in the exercise of duties required by such order; (3) in the employ of an educational institution which is not an institution of higher education;... | |
| United States. Congress. Senate. Finance - 1966 - 850 pages
...church or convention or association of churches ; "(2) by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry...religious order in the exercise of duties required by such order ; "(3) in the employ of an educational institution which is not an institution of higher... | |
| United States. Congress. Senate. Committee on Finance - Children - 1967 - 358 pages
...Social Security Act Under existing law, services performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry,...religious order in the exercise of duties required by such order, are excepted from the term "employment" under section 210 (a) (8) (.A) of the Social Security... | |
| United States. Congress. Senate. Committee on Finance - Children - 1967 - 368 pages
...Social Security Act Under existing law, services performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry,...religious order in the exercise of duties required by such order, are excepted from the term "employment" under section 210(a) (8) (A) of the Social Security... | |
| Administrative law - 1968 - 1882 pages
...of its exemption from the taxes imposed by sections 3101 and 3111, see § 31.3121 (k)-l. See also § 31.3121 (b) (8)-l, relating to services performed...exercise of duties required by such order; § 31.3121 (b) (10)-1, relating to services for remuneration of -less than $50 for calendar quarter in the employ... | |
| United States. Internal Revenue Service - Internal revenue - 1975 - 652 pages
...charitable, educational, and certain other organizations exempt from income tax; §31.3121 (b)(8)-l, relating to services performed by a minister of a...exercise of duties required by such order; §31.3121 (b) (10) -2, relating to services performed by certain students in the employ of a school, college, or... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1971 - 816 pages
...excepts from the term "employment" service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry,...religious order in the exercise of duties required by the order. As a consequence, the employer and employee taxes imposed by that Act do not apply to remuneration... | |
| United States. Tax Court - Taxation - 1981 - 1236 pages
...include remuneration paid — (9) for services performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry...religious order in the exercise of duties required by such order * * * [Emphasis added.] Petitioner seriously misplaces reliance on section 3401(aX9). Whether... | |
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