 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 pages
...vessels. SECTION 907 (c) OF THE ACT The term " employment " means any service * * * except — (4) Service performed by an Individual in the employ of...and service performed by a child under the age of twenty-one in the employ of his father or mother; ART. 206(4). Family employment. — Under section... | |
 | United States. Congress. Senate. Committee on Education and Labor - 1937 - 1254 pages
...performed as an officer or member of a crew of a vessel on the navigable waters of the United States; (6) Service performed by an individual in the employ of...child under the age of 21 in the employ of his father, mother, or guardian. (7) Service performed in the employ of a corporation, community chest, fund, or... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...performed as an officer or member of the crew of a vessel on the navigable waters of the United States; (4) Service performed by an individual in the employ of...and service performed by a child under the age of twenty-one in the employ of his father or mother; (5) Service performed in the employ of the United... | |
 | United States. Committee on Economic Security - 1937 - 638 pages
...service performed by officers and crews of vessels on the navigable waters of the United States, (4) service performed by an individual in the employ of his son, daughter, or spouse, or by a child under 21 years in the employ of his father or mother, (5) employment by Federal, State,... | |
 | United States U.S. Cong. Senate. Committee on education and labor - 1937 - 1248 pages
...performed as an officer or member of a crew of a vessel on navigable waters of the United States; (6) Service performed by an individual in the employ of his son, daughter, spouse, and service performed by a child under the age of 21 in the employ at' father, mother, or guardian.... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...performed as an officer or member of the crew of a vessel on the navigable waters of the United States; (4) Service performed by an individual in the employ of...and service performed by a child under the age of twenty-one in the employ of his father or mother; (5) Service performed in the employ of the United... | |
 | United States. Congress. House. Committee on Ways and Means - 1939 - 820 pages
...old-age-insurance title. That paragraph in the unemployment-compensation title reads as follows: SBC.-907 (c) (4). Service performed by an individual in the employ of...the age of 21 in the employ of his father or mother. We are recommending that the two titles be made identical in that respect. Mr. BUCK. Was there any... | |
 | 1939 - 980 pages
...131, 133-139. SECTION 007 (c) or THE ACT The term "employment" means any service * * * except — (4) Service performed by an individual in the employ of...and service performed by a child under the age of twenty-one in the employ of his father or mother ; 400.206 (4) Family employment. Under section 907... | |
 | 1939 - 1624 pages
...performed after December 31, 1939, by an employee for the person employing him • • • except — (4) Service performed by an individual in the employ of...and service performed by a child under the age of twenty-one In the employ of his father or mother; § 403.811 Family employment. Certain services are... | |
 | 1939 - 1628 pages
...fraternity or sorority; (3) Casual labor not In the course of the employer's trade or business; (4) Service performed by an Individual in the employ of...and service performed by a child under the age of twenty-one in the employ of his father or mother; (5) Service performed [on] or in connection with... | |
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Service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of twenty-one in the employ of his father or mother... 
