Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1977 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Page 21
... paragraph ( a ) ( 1 ) of this section . No Individual shall be fully insured under the provisions of paragraph ( a ) ( 1 ) of this section , if such individual is credited with less than 6 quarters of COV- erage , except as otherwise ...
... paragraph ( a ) ( 1 ) of this section . No Individual shall be fully insured under the provisions of paragraph ( a ) ( 1 ) of this section , if such individual is credited with less than 6 quarters of COV- erage , except as otherwise ...
Page 23
... paragraph ( a ) ( 1 ) of this section . Not- withstanding the provisions of para- graph ( a ) ( 1 ) of this section , no individ- ual shall be fully insured under the pro- visions of such paragraph ( a ) ( 1 ) if such individual is ...
... paragraph ( a ) ( 1 ) of this section . Not- withstanding the provisions of para- graph ( a ) ( 1 ) of this section , no individ- ual shall be fully insured under the pro- visions of such paragraph ( a ) ( 1 ) if such individual is ...
Page 24
... paragraph ( a ) of this section no individual shall be fully insured f such individual is credited with less than six quarters of coverage . ( c ) Determining elapsed quarters . If the number of elapsed quarters , for pur- poses of ...
... paragraph ( a ) of this section no individual shall be fully insured f such individual is credited with less than six quarters of coverage . ( c ) Determining elapsed quarters . If the number of elapsed quarters , for pur- poses of ...
Page 25
... paragraph when no period of disability is involved . Year Attained Age 62 2954 or earlier .. 1955 1956 1957 or later ... Quarters of Coverage Required Table in § 404 109 ( 1 ) applies . ( 4 ) Effect of period of disability : I the ...
... paragraph when no period of disability is involved . Year Attained Age 62 2954 or earlier .. 1955 1956 1957 or later ... Quarters of Coverage Required Table in § 404 109 ( 1 ) applies . ( 4 ) Effect of period of disability : I the ...
Page 26
... paragraph on the basis of fewer than 6 quarters of coverage ( but not less than 3 ) provided she attains age 72 before 1969 . ( 4 ) Quarters of coverage required ; in- dividual died after August 1965 : In the case of any individual who ...
... paragraph on the basis of fewer than 6 quarters of coverage ( but not less than 3 ) provided she attains age 72 before 1969 . ( 4 ) Quarters of coverage required ; in- dividual died after August 1965 : In the case of any individual who ...
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Common terms and phrases
agreement amended ance benefits Appeals Council basis becomes entitled beneficiary benefits for months calendar quarter certificate charges child child's insurance benefits claimant computation coverage group December 31 deduction deemed defined described determined dialysis disability insurance benefits dividual earnings from self-employment earnings record effective employee employment enrollment entitled to old-age ESRD evidence graph hearing home health hospital insurance income inpatient insured individual Internal Revenue Code items or services January July July 29 lump-sum death payment marriage ment metastasis monthly benefits old-age insurance benefits paid parent patient period of disability person physician primary insurance amount prior pursuant quarters of coverage recomputation reimbursement remuneration request respect Secretary self-employment services furnished services performed Social Security Act Social Security Administration Stat suant subparagraph Subpart surance benefits taxable year ending termination tion title XVIII trade or business tuberculosis vidual wages widow widow's insurance benefits widower's insurance World War II
Popular passages
Page 216 - In general, if an individual is subject to the control or direction of another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor.
Page 250 - 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 241 - 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 268 - 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 268 - For the purpose of this rule a dealer in securities is a merchant of securities, whether an individual, partnership, or corporation, with an established place of business, regularly engaged in the purchase of securities and their resale to customers; that is, one who as a merchant buys securities and sells them to customers with a view to the gains and profits that may be derived therefrom.
Page 247 - State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to...
Page 248 - ... 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...
Page 291 - ... by reason of which he is conscientiously opposed to acceptance of the benefits of any private or public insurance which makes payments in the event of death, disability, old age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act).
Page 218 - ... (C) as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him...
Page 267 - 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, or payments for the use or occupancy of space in parking lots, warehouses, or storage garages, do not constitute rentals from real estate: consequently such payments are included in determining net earnings from self-employment.