The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1972 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. |
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Page 3
... Department of Health , Education , and Welfare by the Commissioner of Internal Revenue , or ( b ) any file , record , report , or other pa- per or any information obtained at any time by or from the Department or any officer or employee ...
... Department of Health , Education , and Welfare by the Commissioner of Internal Revenue , or ( b ) any file , record , report , or other pa- per or any information obtained at any time by or from the Department or any officer or employee ...
Page 17
... 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 , col- leges , or ...
... 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 , col- leges , or ...
Page 18
... revenue laws ; applicability of Internal Revenue Code of 1939 . 404.1255 Subpart L - Family Relationships 404.1101 404.1102 Determination of relationship . Definition of domicile . 404.1103 Definition of wife . 404.1104 Definition of ...
... revenue laws ; applicability of Internal Revenue Code of 1939 . 404.1255 Subpart L - Family Relationships 404.1101 404.1102 Determination of relationship . Definition of domicile . 404.1103 Definition of wife . 404.1104 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 ) ...
Page 22
... tax- able years beginning after 1960 with respect to crediting net earnings from self - employment and self ... Internal Revenue Code of 1954 ) relating to or changing the effect of title II , or any regulation of the Secretary ...
... tax- able years beginning after 1960 with respect to crediting net earnings from self - employment and self ... Internal Revenue Code of 1954 ) relating to or changing the effect of title II , or any regulation of the Secretary ...
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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 computed Condition of participation cost coverage group deceased December 31 deduction deemed described determination disability insurance benefits earnings from self-employment 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 marriage 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 termination therapy tion title XVIII trade or business tuberculosis utilization review vidual widow World War II
Popular passages
Page 228 - 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 206 - 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 230 - ... (2) The amount of any payment made to, or on behalf of, an employee under a plan or system established by an employer which makes provision for his 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...
Page 259 - ... (B) for services 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 services, or is entitled to be credited with the...
Page 218 - 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 389 - No certifying or disbursing officer shall be held liable for any amount certified or paid by him to any person where the adjustment or recovery of such amount is waived under subsection (b), or where adjustment under subsection (a) is not completed prior to the death of all persons against whose benefits deductions are authorized.
Page 197 - 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.
Page 244 - 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 197 - ... to be accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor. An individual performing services as an independent contractor is not as to such services an employee under the usual common law rules.
Page 261 - Returns (other than corporation returns) shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland.