Independent Contractors: Hearings Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, House of Representatives, Ninety-sixth Congress, First Session, on H.R. 3245 ... June 20, July 16 and 17, 1979United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures U.S. Government Printing Office, 1979 - 673 lappuses |
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7-Eleven additional Administration amount assessments Association audit basis believe CASRO Chairman classified commission Committee common law test compensation compliance rate compliance study Congress contract cost criteria DAN ROSTENKOWSKI determine direct selling earnings employer identification expenses Federal FICA taxes franchise Government GUARINI included income tax income tax returns independent contractor status independent truck operator individual information reporting information returns insurance agents Internal Revenue Code Internal Revenue Service IRS study issue Item June 20 legislation logging Lubick lumper ment noncompliance paid payees payments payor penalty pendent contractors percent percentage performed place of business problem question reclassified relationship representatives result Revenue Ruling ROSTENKOWSKI rules safe harbor salesmen salespeople salespersons sample Schedule SECA tax self-employed self-employment social security taxes statement Subcommittee substantial tax compliance tax laws tax status taxicab taxpayers testimony tion tractors Treasury Department Treasury's wages withholding system withholding tax workers
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332. lappuse - employee" under the provisions of this paragraph if such individual has a substantial Investment In facilities 'used In connection with the performance of such services (other than In facilities for transportation) , or if the services are In the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed.
564. lappuse - Whether the relationship of employer and employee exists, will in doubtful cases be determined upon an examination of the particular facts of each case. Generally the 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.
516. lappuse - For purposes of this chapter, the term "employee" means — (1) any officer of a corporation; or (2) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee...
131. lappuse - In any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees...
117. lappuse - Any individual who, under the usual common law rules applicable In determining the employer-employee relationship, has the status of an independent contractor, or (2) Any Individual (except an officer of a corporation) who Is not an employee under such common law rules.
623. lappuse - Code section 3121(aX18) and section 3306(bX13) to exclude such employer-provided dependent care from wages for purposes of the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA).
564. lappuse - ... 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.
515. lappuse - Act, the Federal Unemployment Tax act, and the collection of income tax at source on wages, respectively.
564. lappuse - Generally the relationship of employer and employee 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.
516. lappuse - ... engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations...