The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1976 - Administrative law The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Common terms and phrases
agreement agricultural labor aircraft amended by sec amended by T.D. amount of income amount of tax amount of wages applicable calendar month calendar quarter cash remuneration chapter compensation paid computed constitute employment constitutes wages December 31 deducted and withheld deemed defined in section definitions district director domestic corporation employee tax employee's excepted from employment excess filed Form W-2 furnished imposed by section income tax Internal Revenue Code Internal Revenue Service itemized deductions June 27 ment nonresident alien number of withholding organization paragraph payroll period percent performs services PERIOD WITH RESPECT ployee provisions relating Puerto Rico purposes pursuant to section refund regulations remuneration for services remuneration paid respect to wages retirement Secretary services performed services rendered Social Security Act Social Security Amendments spect Stat statement Statutory provisions subparagraph Subpart tax imposed tax under section taxable term wages thereof tion trade or business wages paid
Popular passages
Page 134 - For purposes of this chapter, the term "wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include...
Page 69 - The provisions of this paragraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after Its delivery to a terminal market for distribution for consumption. As used in this subsection, the term "farm...
Page 65 - ... Generally the relationship of employer and employee exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done.
Page 29 - wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include that part of the remuneration which, after remuneration...
Page 179 - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
Page 29 - ... (2) The amount of any payment made to, or on behalf of, an employee under a plan or system established by an employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer...
Page 159 - In handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, any agricultural or horticultural commodity, but only if such service is performed as an incident to ordinary farming operations...
Page 252 - ... his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
Page 181 - ... (B) for services 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 him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the...
Page 203 - To constitute receipt in such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and its receipt brought within his own control and disposition.