The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1971 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
From inside the book
Results 1-5 of 90
Page 3
... Internal Rev- enue under Title VIII of the Social Se- curity Act , the Federal Insurance Con- tributions Act or the Self - Employment Contributions Acts , or under regulations made under authority thereof , which has been transmitted to ...
... Internal Rev- enue under Title VIII of the Social Se- curity Act , the Federal Insurance Con- tributions Act or the Self - Employment Contributions Acts , or under regulations made under authority thereof , which has been transmitted to ...
Page 13
... Internal Rev- enue Code of 1954 . Subpart E - Deductions ; Reductions ; Nonpayments ; Increases 404.401 Modification in amount of monthly benefits or lump - sum death pay- ments . 404.402 Interrelationship of reductions , in- creases ...
... Internal Rev- enue Code of 1954 . Subpart E - Deductions ; Reductions ; Nonpayments ; Increases 404.401 Modification in amount of monthly benefits or lump - sum death pay- ments . 404.402 Interrelationship of reductions , in- creases ...
Page 17
... Internal Rev- enue Code of 1939 and section 3231 of the Internal Revenue Code of 1954 . 404.1018 Organizations exempt from income tax ; remuneration less than $ 50 for services in calendar quarter . 404.1019 Students employed by school ...
... Internal Rev- enue Code of 1939 and section 3231 of the Internal Revenue Code of 1954 . 404.1018 Organizations exempt from income tax ; remuneration less than $ 50 for services in calendar quarter . 404.1019 Students employed by school ...
Page 18
... Internal Revenue Code of 1939 . 404.1255 Subpart L - Family Relationships 404.1101 404.1102 404.1103 Definition of wife . Determination of relationship . Definition of domicile . 404.1104 Definition of widow . 404.1105 Definition of ...
... Internal Revenue Code of 1939 . 404.1255 Subpart L - Family Relationships 404.1101 404.1102 404.1103 Definition of wife . Determination of relationship . Definition of domicile . 404.1104 Definition of widow . 404.1105 Definition of ...
Page 21
... Internal Revenue Code of 1939 " means the act approved February 10 , 1939 ( 53 Stat . Part 1 ) , as amended . ( 13 ) " Internal Revenue Code of 1954 " means the act approved August 16 , 1954 ( 68A Stat . 1 ) , as amended . Act " ( 14 ) ...
... Internal Revenue Code of 1939 " means the act approved February 10 , 1939 ( 53 Stat . Part 1 ) , as amended . ( 13 ) " Internal Revenue Code of 1954 " means the act approved August 16 , 1954 ( 68A Stat . 1 ) , as amended . Act " ( 14 ) ...
Other editions - View all
Common terms and phrases
Administration agreement amended ance Appeals Council application April 16 basis beneficiary calendar quarter certification charges child child's insurance benefits clinical computing Condition of participation cost coverage group deceased December 31 deduction deemed described determination disability insurance benefits earnings record effective employee employment enrollee enrollment evidence extended care facility factors explaining filed hearing examiner ical individual's Internal Revenue Code laboratory lump-sum death payment ment metastasis monthly benefits nursing old-age insurance benefits paid paragraph party patient payable period of disability person physi physical therapy physician premiums primary insurance amount prior provider of services pursuant quarters of coverage recomputation remuneration request respect Secretary self-employment income services furnished services performed Social Security Act Social Security Administration Stat suant subparagraph Subpart supplementary medical insurance taxable year ending termination therapy tion title XVIII trade or business tuberculosis utilization review vidual widow World War II X-ray
Popular passages
Page 259 - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
Page 205 - In handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, any agricultural or horticultural commodity, but only if such service is performed as an incident to ordinary farming operations...
Page 227 - To constitute receipt in such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and its receipt brought within his own control and disposition.
Page 571 - Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done.
Page 258 - ... service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers...
Page 198 - 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 the employee is designated as a partner, coadventurer, agent, independent contractor, or the like.
Page 243 - If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof...
Page 242 - Payments for the use or occupancy of rooms or other space where services are also rendered to the occupant, such as for the use or occupancy of rooms or other quarters in hotels, boarding houses, or apartment houses furnishing hotel services, or in tourist camps or tourist homes...
Page 572 - ... work which exists in the national economy, regardless of whether such work .exists in the immediate area in which he lives, or whether a specific job vacancy exists for him, or whether he would be hired if he applied for work. For purposes of the preceding sentence (with respect to any individual), 'work which exists in the national economy...
Page 229 - ... employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment...