 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 pages
...deemed to exclude other things otherwise within the meaning of the term defined. SECTION 907 OF THE ACT When used in this title — (a) The term "employer"...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... | |
 | 1936 - 1208 pages
...performed as officers or members of the crews of vessels on the navigable waters of the United States; service performed by an individual in the employ of...and service performed by a child under the age of 21 in the employ of his father or mother; and services performed in the employ of Federal, State, and... | |
 | United States - 1939 - 780 pages
...including the cash value of all remuneration paid in any medium other than cash. (c) EMPLOYMENT. — The term "employment" means any service, of whatever...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
...exclusion of employers with less than eight employees, the following employments are excluded from the tax: (1) Agricultural labor; (2) domestic service in a...and service performed by a child under the age of 21 in the employ of his father or mother; (5) service performed in the employ of the United States... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...performed within the United States by an employee for his employer, except — !1) Agricultural labor: 2 -g Domestic service in a private home ; (3) Service performed...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. 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...and service performed by a child under the age of 21 in the employ of his father, mother, or guardian. (7) Service performed in the employ of a corporation,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
....••*-.• ^ •• • .: iff* V ,!••.. if •'.*•*• r: -• |«.'"V (c) EMPLOYMENT. — The term "employment" means any service, of whatever...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... | |
 | 1939 - 980 pages
...deemed to exclude other things otherwise within the meaning of the term defined. SECTION 907 OF THE ACT When used in this title— (a) The term "employer"...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...and service performed by a child under the age of 21 in the employ of his father or mother. We are recommending that the two titles be made identical... | |
 | 1939 - 1624 pages
...college fraternity or sorority; (3) Casual labor not In the course of the employer's trade or business; twenty-one In the employ of hisfather or mother; (5) Service performed [on] or In connection with a... | |
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Service 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 his son, daughter, or spouse, and service performed by a child under the age of twenty-one... 
