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" 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. lappuse
autors: United States. Internal Revenue Service - 1959
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United States Code, 11. sējums

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,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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,...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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The Code of Federal Regulations of the United States of America

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...
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Social Security Revision: Hearings Before the Committee on Finance ..., 3. daļa

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)...
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Unemployment Insurance: Hearings Before a Subcommittee of Lthe Committee on ...

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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