 | United States. Supreme Court - 1940 - 894 lapas
...determination of the question. 62 Opinion of the Court. in his employ." And employment in that Act "means any service, of whatever nature, performed within the United States by an employee for an employer ..." with exceptions not material here. This excise has been represented as one levied... | |
 | United States. Court of Claims - 1947 - 828 lapas
...the Act as one who has in his "employ" eight or more persons. Section 907 (c) of the Act provides : The term "employment" means any service, of whatever...States by an employee for his employer, except— * * *. An employee is not otherwise defined. We must construe the meaning of the word, of course, in... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 lapas
...employ for some portion of the day (whether or not at the same moment of time) was eight or more. (c) The term " employment " means any service, of whatever...United States by an employee for his employer, except * * * AET. 203. Persons liable for the tax. — Every person who is an " employer, " as denned by the... | |
 | 1936 - 1208 lapas
...paid to such individual by such employer with respect to employment during such calendar year. (b) The term "employment" means any service, of whatever...United States by an employee for his employer, except — (1) Agricultural labor; (2) Domestic service in a private home; (3) Casual labor not in the course... | |
 | United States. Bureau of Internal Revenue - 1936 - 76 lapas
...paid to such individual by such employer with respect to employment during such calendar year. (b) The term "employment" means any service, of whatever...United States by an employee for his employer, except — ( 1 ) Agricultural labor ; (2) Domestic service in a private home; (3) Casual labor not in the... | |
 | 1936 - 20 lapas
...percent in 1938 and thereafter. "Employment", as defined in this title of the act, means any service performed within the United States by an employee for his employer, except: agricultural labor; domestic service in a private home; service performed as an officer or member of... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...imprisoned not more than five j'ears, or both. SEC. 1426. DEFINITIONS. When used in this subchapter — employment during any calendar year, is paid to such...United States by an employee for his employer, except fl) Agricultural labor; 2) ' • (2) Domestic service in a private home ; (3) Casual labor not in the... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...• f ,*^* .• .••*-.• ^ •• • .: iff* V ,!••.. if •'.*•*• r: -• |«.'"V (c) EMPLOYMENT. — The term "employment" means any service,...United States by an employee for his employer, except — (1) Agricultural labor; (2) Domestic service in a private home; (3) Service performed as an officer... | |
 | 1939 - 980 lapas
...paid to such individual by such employer with respect to employment during such calendar year. (b) The term "employment" means any service, of whatever...United States by an employee for his employer, except — (1) Agricultural labor; (2) Domestic service in a private home ; (3) Casual labor not in the course... | |
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employment" means any service of whatever nature, performed within the United States by an employee for his employer, except — !1) Agricultural labor; 2) Domestic service in a private home ; 3) Casual labor not in the course of the employer's trade... 
