 | United States - 1965 - 986 pages
..."employee" means — (1) any officer of a corporation; or (2) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or (3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this... | |
 | United States. Court of Claims, Audrey Bernhardt - 1941 - 966 pages
...words : but such term [employee] does not include (1) any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an independent contractor or (2) any individual (except an officer of a corporation) who is not an employee... | |
 | United States. Office of Commissioner of Internal Revenue - 1943 - 1504 pages
...to provide that the term " employee" does not include any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an independent contractor or any individual (except an officer of a corporation) who is not an employee... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 268 pages
...the following: ", but such term does not include (1) any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an independent contractor or (2) any individual (except an officer of a corporation) who is not an employee... | |
 | 1949 - 1882 pages
...covered under that rule need not be redetermined: "(2) Any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee, an express provision in the contract of service that such status exists to be conclusive of the existence... | |
 | 1970 - 310 pages
..."employee" means — (1) Any officer of a corporation; or (2) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or (3) Any individual (other than an individual who is an employee under paragraph (1) or (2) who performs... | |
 | United States. Internal Revenue Service - 1949 - 1070 pages
...to provide that the term "employee" does not include any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an independent contractor or any individual (except an officer of a corporation) who is not an employee... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...of a corporation, but such term does not include (1) any individual who, under the usual common-law rules applicable in determining the employeremployee relationship, has the status of an independent contractor or ' (2) any individual (except an officer of a corporation) who is not an employee... | |
 | 1974 - 388 pages
...corporation, but such term does not include — (1) Any individual who, under the usual common law rules applicable In determining the employer-employee relationship, has the status of an independent contractor, or (2) Any individual (except an officer of a corporation) who Is not an employee... | |
 | United States - 1949 - 592 pages
...of a corporation, but such term does not include (1) any individual who, under the usual common-law rules applicable in determining the employeremployee relationship, has the status of an independent contractor or (2) any individual (except an officer of a corporation) who is not .an employee... | |
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For purposes of this chapter, the term "employee" includes an officer of a corporation, but such term does not include — (1) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status... 
