 | United States. Internal Revenue Service - Internal revenue - 1972 - 624 pages
...be done. In this connection, it is not necessary that the employer actually direct and control the ices, or that constitutes a research or storage facility used in connection with any of the foregoing the right is an employer. In the instant case the leasing company owns the tractor-trailer rigs and... | |
 | United States. Internal Revenue Service - Internal revenue - 1975 - 804 pages
...shall be done. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed; it is sufficient if he has the right to do so. Rev. Rul. 74-333, 1974-2 CB 328, considers, in two situations, the status of individuals engaged by... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1973 - 824 pages
...shall be done. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed; it is sufficient if he has the right to do so. In United States v. Albert Silk, et al, 331 US 704 (1947), Ct.D. 1688, CB 1947-2, 167, the Supreme... | |
 | United States. Internal Revenue Service - Internal revenue - 1974 - 624 pages
...shall be done. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed; it is sufficient if he has the right to do so. Other factors characteristic of an employer, but not necessarily present in every case, are the furnishing... | |
 | United States. Tax Court - Taxation - 2001 - 538 pages
...shall be done. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed; it is sufficient if he has the right to do so. * * * In general, if an individual is subject to the control or direction of another merely as to the... | |
 | United States. Internal Revenue Service - Internal revenue - 1975 - 652 pages
...be done. In this connection, it is not necessary that the employer actually direct and control the manner in which the services are performed; it is sufficient if he has the right to do so. Sections 3121 (a) and 3306(b) of the Federal Insurance Contributions Act and Federal Unemployment Tax... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1974
...be done. In> this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed ; it is sufficient if he has the right to do so. In the instant case, the bank entered into an agreement with the police department to supply off-duty... | |
 | United States. Internal Revenue Service - Internal revenue - 1973
...shall be done. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed; it is sufficient if he has the right to do so. In general, if an individual is subject to the control or direction of another merely as to the result... | |
 | United States. Supreme Court - Courts - 1970 - 1156 pages
...language already quoted, to elaborate some of the factors other than control that may be important: "The right to discharge is also an important factor...employer. Other factors characteristic of an employer, but not necessarily present in every case, are the furnishing of tools and the furnishing of a place... | |
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... how it shall be done. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed ; it is sufficient if he has the right to do so. 
