Employee. 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... Internal Revenue Bulletin - 23. lappuseautors: United States. Internal Revenue Service - 1959Pilnskats - Par šo grāmatu
| United States - 1983 - 968 lapas
...employee for the person employing him, where any of such service is excepted by subsection (b)(9). (d) Employee For purposes of this chapter, the term "employee"...performs services for remuneration for any person— (A) as an agent-driver or commissiondriver engaged in distributing meat products, vegetable products,... | |
| 1970 - 310 lapas
...§ 31.3121 (d) Statutory provisions; definitions ; employee. SEC. 3121. Definitions. « • • (d) Employee. For purposes of this chapter, the term "employee"...performs services for remuneration for any person — (A) As an agent-driver or commissiondriver engaged in distributing meat products, vegetable products,... | |
| 1969 - 322 lapas
...31.3121 (d) Statutory provisions ; definitions ; employee. SEC. 3121. Definitions. • • • (d) Employee. For purposes of this chapter, the term "employee"...performs services for remuneration for any person — (A) As an agent-driver or commissiondriver engaged in distributing meat products, vegetable products,... | |
| 1969 - 308 lapas
...definitions ; employee. SEC. 3121. Definitions. •**... _„-0. (d) Employee. For purposes of this chap ter. the term "employee" means— (1) Any officer of a...an employee; or (3) Any individual (other than an ш dividual who is an employee und" ?%*; graph (1) or (2)) who performs services к т remuneration... | |
| 1974 - 388 lapas
...§ 31.3121 (d) Statutory provisions; definitions ; employee. SEC. 3121. Definitions. • • • (d) Employee. For purposes of this chapter, the term "employee"...the employer-employee relationship, has the status oí an employee; or (3) Any individual (other than an individual who Is an employee under paragraph... | |
| 1975 - 400 lapas
...31.3121 (d) Statutory provisions; definition«; employee. Sic. 3121. Définitions. • • • (d) Employee. For purposes of this chapter, the term "employee"...determining the employer-employee relationship, has tbe status of an employee; or (3) Any Individual (other than an Individual who Is an employee under... | |
| 1960 - 1580 lapas
...chapter, the term "employee" Includes an officer of a corporation, but such term does not Include — (1) Any Individual who, under the usual common law rules...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... | |
| 1967 - 316 lapas
...chapter, the term "employee" includes an officer of a corporation, but such term does not Include — (1) Any individual who, under the usual common law rules...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... | |
| United States. Congress. Senate. Committee on Finance - 1950 - 1274 lapas
...48—19, and section 206 (a) at page 150, that language being "the term employee meuns (1) * * • (2). Any individual who under the usual common law...the employer-employee relationship has the status of any employee. For purposes of this paragraph if an individual (either alone or as a member of a group)... | |
| United States. Congress. House. Committee on Ways and Means - 1951 - 190 lapas
...section 1607 of the Internal Revenue Code, as amended, is amended to read as follows: "©Employee. — The term 'employee' means — "(1) any officer of...employer-employee relationship, has the status of an employee. For purposes of this paragraph, if an individual (either alone or as a member of a group) perforins... | |
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