 | United States. Bureau of Internal Revenue - 1936 - 76 lapas
...exists will in doubtful cases be determined upon an examination of the particular facts of each case. If the relationship of employer and employee exists,...that of employer and employee is immaterial. Thus, if such relationship exists, it is of no consequence that the employee is designated as a partner, coadventurer,... | |
 | 1939 - 1522 lapas
...exists will in doubtful cases be determined upon an examination of the particular facts of each case. ( 0k ] \ģ H h ED u Q 1 _ѰB 2P W$ 6...M ) V ] J١ k ( {b _O8 A X щ D3w ` d(a El 9? K ) such relationship exists, it is of no consequence that the employee is designated as a partner, coadventurer,... | |
 | 1939 - 1624 lapas
...exists will in doubtful cases be determined upon an examination of the particular facts of each case. If the relationship of employer and employee exists,...that of employer and employee is immaterial. Thus, if such relationship exists, it Is of no consequence that the employee is designated as a partner, coadventurer,... | |
 | 1939 - 980 lapas
...exists will in doubtful cases be determined upon an examination of the particular facts of each case. If the relationship of employer and employee exists,...that of employer and employee is immaterial. Thus, if such relationship exists, it is of no consequence that the employee is designated as a partner, coadventurer,... | |
 | 1939 - 1628 lapas
...exists will in doubtful cases be determined upon an examination of the particular facts of each case. If the relationship of employer and employee exists,...designation or description of the relationship by the par- • ties as anything other than that of employer and employee is immaterial. Thus, if such relationship... | |
 | 1983 - 420 lapas
...will in doubtful cases be determined upon an examination of the particular facts of each case. (d) If the relationship of employer and employee exists,...that of employer and employee Is Immaterial. Thus, if such relationship exists, it is of no consequence that the employee is designated as a partner, coadventurer,... | |
 | 2000 - 608 lapas
...will in doubtful cases be determined upon an examination of the particular facts of each case. (d) If the relationship of employer and employee exists,...that of employer and employee is immaterial. Thus, if such relationship exists, It la of no consequence that the employee is designated as a partner, coadventurer,... | |
 | 1997 - 554 lapas
...the regulations in this subpart whether or not he is an employee under any of the other tests. (3) И the relationship of employer and employee exists,...that of employer and employee is immaterial. Thus, if such relationship exists, it is of no consequence that the employee is designated as a partner, coadventurer,... | |
 | 1977 - 1076 lapas
...regulations in this part, whether or not he is an employee under any other of the tests. (2) If ths relationship of employer and employee exists, the...that of employer and employee is Immaterial. Thus, if such relationship exists, it Is of no consequence that the employee is designated as a partner, coadventurer.... | |
| |
If the relationship of employer and employee exists, the designation or description of the relationship by the parties as anything other than that of employer and employee is immaterial. 
