...both total receipts and expenditures for comparison with previous periods. ' Represents collections under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act. ' Represents total collections under the Carriers Taxing Act and 10 percent of collections under the...

...the Bureau be able to determine promptly and definitely the extent to which se¡ exloin "employment" under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act by virine of the coverage provisions 01 railroad acts. The Bureau of Internal Revenue must know whether...

...this office in Bureau letter dated January 3, 1942, for purposes of a determination of the status, under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, of services, performed by employees of the corporation In the washing, drying, grading, sorting, and...

...this office in Bureau letter dated January '■1912, for purposes of a determination of the status, under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, of services, performed °y employees of the corporation in the washing, drying, grading, sorting, and...

...own programs with internal revenue coverage determinations. The approach to coverage determinations under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act needs to be based on the philosophy of and on experience in the social insurance field. This Agency...

...pay the tax in quarterly installments if 7 majse your report on time. Covered Employment The taxes under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act apply to covered employment in the United States and to certain services on American vessels outside...

...own programs with internal revenue coverage determinations. The approach to coverage determinations under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act needs to be based on the philosophy of and on experience in the social insurance field. This Agency...

...Navy Department). A ruling was requested from the Commissioner of Internal Revenue as to the status, under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, of the Shipis Service Department of the United States Naval Academy. In a former ruling of the Commissioner...

...sanction. In conclusion, the magazine industry recognizes that the problem of coverage of the self-employed under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, and the devising of appropriate means of measuring benefits and of collecting the necessary taxes,...

...and services performed by A after 1961 are excepted from "employment" by those sections. The taxes under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act do not apply to the remuneration for the services. Collection of Income Tax at Source on Wages (chapter...