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" Generally, physicians, lawyers, dentists, veterinarians, contractors, subcontractors, public stenographers, auctioneers, and others who follow an independent trade, business, or profession, in which they offer their services to the public, are independent... "
Social Security Act Amendments: Hearings Before the Committee on Finance ... - 114. lappuse
autors: United States. Congress. Senate. Committee on Finance - 1939 - 554 lapas
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Regulations 90 Relating to the Excise Tax on Employers Under Title IX of the ...

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 lapas
...designation of compensation is also immaterial, if the relationship of employer and employee in fact exists. Individuals performing services as independent contractors...public, are independent contractors and not employees. An officer of a corporation is an employee of the corporation, but a director, as such, is not. A director...
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Regulations 91 Relating to the Employees' Tax and the Employers' Tax Under ...

United States. Bureau of Internal Revenue - 1936 - 76 lapas
...individual performing services as an independent contractor is not as to such services an employee. Generally, physicians, lawyers, dentists, veterinarians,...public, are independent contractors and not employees. Whether the relationship of employer and employee exists will in doubtful cases be determined upon...
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Social Security: Mar. 20-24, 27, 29-31, Apr. 1, 3-7, 1939

United States. Congress. House. Committee on Ways and Means - 1939 - 820 lapas
...the means and methods for accomplishing the result, he is an independent contractor, not an employee. Individuals performing services as independent contractors...public, are independent contractors and not employees. * * * The measurement, method, or designation of compensation is also immaterial if the relationship...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 980 lapas
...designation of compensation is also immaterial, if the relationship of employer and employee in fact exists. Individuals performing services as independent contractors...public, are independent contractors and not employees. An officer of a corporation is an employee of the corporation, but a director, as such, is not. A director...
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The Code of Federal Regulations of the United States of America ..., 3. grāmata

1939 - 1624 lapas
...individual performing services as an independent contractor is not as to such services an employee. Generally, physicians, lawyers, dentists, veterinarians,...public, are independent contractors and not employees. Whether the relationship of employer and employee exists will in doubtful cases be determined upon...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1939 - 1522 lapas
...by the work and not as to the means and methods for accomplishing the result, he is not an employee. Generally, physicians, lawyers, dentists, veterinarians,...which they offer their services to the public, are not employees. Whether the relationship of employer and employee exists will in doubtful cases be determined...
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Treasury Department Appropriation Bill for 1944: Hearings Before ...

United States. Congress. House. Committee on Appropriations. Subcommittee on Appropriations for Treasury and Post Office Departments - 1942 - 604 lapas
...independent contractor is not an employee as to such services. Physicians, lawyers, architects, contractors and others who follow an independent trade, business...which they offer their services to the public are generally independent contractors and not employees. Whether the relationship of employer-employee...
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United States Reports: Cases Adjudged in the Supreme Court at ..., 331. sējums

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1948 - 980 lapas
...designation of compensation is also immaterial, if the relationship of employer and employee in fact exists. "Individuals performing services as independent contractors...public, are independent contractors and not employees." 26 CFR §400.205. See also Treasury Regulations 91, 26 CFR § 401.3. (Emphasis added.) 9 The citation...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1949 - 1088 lapas
...individual performing services as an independent contractor is not as to such services an employee. (c) Generally, physicians, lawyers, dentists, veterinarians,...public, are independent contractors and not employees. (d) Whether the relationship of employer and employee exists will in doubtful cases be determined upon...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1949 - 752 lapas
...individual performing services as an independent contractor is not as to such services an employee. (c) Generally, physicians, lawyers, dentists, veterinarians,...public, are independent contractors and not employees. (d) Whether the relationship of employer and employee exists will in doubtful cases be determined upon...
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