 | United States. Bureau of Internal Revenue - 1936 - 76 pages
...exists will in doubtful cases be determined upon an examination of the particular facts of each case. If the relationship of employer and employee exists,...employee is designated as a partner, coadventurer, agent, or independent contractor. The measurement, method, or designation of compensation is also immaterial,... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 pages
...the means and methods for accomplishing the result, he is an independent contractor, not an employee. If the relationship of employer and employee exists,...that of employer and employee is immaterial. Thus, if two individuals in fact stand in the relation of employer and employee to each other, it is of no consequence... | |
 | 1939 - 1522 pages
...exists will in doubtful cases be determined upon an examination of the particular facts of each case. If the relationship of employer and employee exists,...employee is designated as a partner, coadventurer, agent, or independent contractor. The measurement, method, or designation of compensation is also immaterial,... | |
 | 1939 - 1624 pages
...exists will in doubtful cases be determined upon an examination of the particular facts of each case. If the relationship of employer and employee exists,...employee is designated as a partner, coadventurer, agent, or independent contractor. The measurement, method, or designation of compensation is also immaterial,... | |
 | United States. Congress. House. Committee on Ways and Means - 1939 - 820 pages
...exists, will in doubtful cases be determined upon an examination of the particular facts of each case. If the relationship of employer and employee exists,...that of employer and employee is immaterial. Thus, if two individuals in fact stand in the relation of employer and employee to each other, it is of no consequence... | |
 | 1939 - 980 pages
...the means and methods for accomplishing the result, he is an independent contractor, not an employee. If the relationship of employer and employee exists,...that of employer and employee is immaterial. Thus, if two individuals in fact stand in the relation of employer and employee to each other, it is of no consequence... | |
 | United States U.S. Congress. Senate. Committee on finance - 1939 - 572 pages
...will and control of the employer not only as to what shall be done but how it shall be done. ******* "If the relationship of employer and employee exists,...that of employer and employee is immaterial. Thus, if two individuals in fact stand in the relation of employer and employee to each other, it is of no consequence... | |
 | 1939 - 1630 pages
...employer and employee exists, the designation or description of the relationship by the par- • ties as anything other than that of employer and employee...employee is designated as a partner, coadventurer, agent, or Independent contractor. The measurement, method, or designation of compensation is also immaterial,... | |
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If the relationship of employer and employee exists, the designation or description of the relationship by the parties as anything other than that of employer and employee is immaterial. Thus, if such relationship exists, it is of no consequence that... 
