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" 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. "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 216
1977
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Cases Decided in the Court of Claims of the United States, Volume 108

United States. Court of Claims - 1947 - 828 pages
...indicating that the person possessing that right is an employer. Other factors characteristic of an employer are the furnishing of tools and the furnishing of...work, to the individual who performs the services. In genera], if an individual is subject to the control or dii'ection of another merely as to the result...
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Regulations 91 Relating to the Employees' Tax and the Employers' Tax Under ...

United States. Bureau of Internal Revenue - 1936 - 76 pages
...that right is an employer. Other factors characteristic of an employer, but not necessarily present in every case, are the furnishing of tools and the furnishing...An individual performing services as an independent contractor is not as to such services an employee. Generally, physicians, lawyers, dentists, veterinarians,...
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Regulations 90 Relating to the Excise Tax on Employers Under Title IX of the ...

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 pages
...indicating that the person possessing that right is an employer. Other factors characteristic of an employer are the furnishing of tools and the furnishing of...accomplishing the result, he is an independent contractor, not an employee. If the relationship of employer and employee exists, the designation or description...
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The Code of Federal Regulations of the United States of America ..., Book 3

1939 - 1624 pages
...that right Is an employer. Other factors characteristic of an employer, but not necessarily present in every case, are the furnishing of tools and the furnishing...An individual performing services as an independent contractor is not as to such services an employee. Generally, physicians, lawyers, dentists, veterinarians,...
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Social Security Act Amendments. Hearings ... on H.R. 6635 ... June 12-19, 1939

United States U.S. Congress. Senate. Committee on finance - 1939 - 572 pages
...that the person po.,sessimr that right Is an employer. Other factors characteristic of an employer are the furnishing of tools and the furnishing of...accomplishing the result he is an independent contractor, not in employee. "If the relationship of employer and employee exists, the designation or description...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 980 pages
...indicating that the person possessing that right is an employer. Other factors characteristic of an employer are the furnishing of tools and the furnishing of...accomplishing the result, he is an independent contractor, not an employee. If the relationship of employer and employee exists, the designation or description...
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Social Security: Mar. 20-24, 27, 29-31, Apr. 1, 3-7, 1939

United States. Congress. House. Committee on Ways and Means - 1939 - 820 pages
...indicating that the person possessing that right is an employer. Other factors characteristic of an employer are the furnishing of tools and the furnishing of...accomplishing the result, he is an independent contractor, not an employee. Individuals performing services as independent contractors are not employees. Generally,...
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The Code of Federal Regulations of the United States of America ..., Book 2

1939 - 1522 pages
...that right is an employer. Other factors characteristic of an employer, but not necessarily present in every case, are the furnishing of tools and the furnishing...means and methods for accomplishing the result, he is not an employee. Generally, physicians, lawyers, dentists, veterinarians, contractors, subcontractors,...
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Social Security: Hearings, Feb. 23-24, 27-28, Mar. 1-3, 6-10, 13-18, 1939

United States. Congress. House. Committee on Ways and Means - 1939 - 946 pages
...indicating that the person possessing that right is an employer. Other factors characteristic of an employer are the furnishing of tools and the furnishing of...as to the means and methods for accomplishing the results he is an independent contractor, not an employee. If the relationship of employer and employee...
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Social Security Act Amendments: Hearings Before the Committee on Finance ...

United States. Congress. Senate. Committee on Finance - 1939 - 578 pages
...that the person po.,sessin? that right is an employer. Other factors characteristic of an employer are the furnishing of tools and the furnishing of...or direction of another merely as to the result to he accomplished hy the work and not as to the means and methods for accomplishing the result ne is...
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