The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 2001 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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account number agreement amended by T.D. amount deferred amount of tax annuity apply backup withholding benefit broker calendar quarter chapter clude constitute wages December 31 deemed defined in section deposit described in section determined distribution district director earned income credit effect election employ employee tax employee's endar Example Federal Acquisition Regulation FICA tax filed Form W-2 furnished graph income tax individual Internal Revenue Code Internal Revenue Service January liability ment nonresident alien notice Office organization payroll period percent plan administrator ployee ployment prior provisions relating Puerto Rico purposes quired reasonable received refund regulations remuneration paid reportable payment respect services performed spect statement subdivision subject to backup subject to withholding subparagraph taken into account tax imposed tax under section taxable taxpayer identification number termination tion tipped employees tips trade or business United vidual wages paid withholding under section
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218 페이지 - ... his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
163 페이지 - ... the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees...
56 페이지 - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
184 페이지 - In handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, any agricultural or horticultural commodity...
176 페이지 - ... or more of the income consists of amounts collected from members for the sole purpose of making such payments and meeting expenses; (D) Service performed in the employ of a voluntary employees...
212 페이지 - In general, if an individual is subject to the control or direction of another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor. An individual performing services as an independent contractor is not as to such services an employee under the usual common law rules.
477 페이지 - Advisory Council on Historic Preservation African Development Foundation Federal Acquisition Regulation Agency for International Development, United States Federal Acquisition Regulation Agricultural Marketing Service Agricultural Research Service Agriculture Department Agricultural Marketing Service Agricultural Research Service Animal and Plant Health Inspection Service Chief Financial Officer, Office of Commodity Credit Corporation Cooperative State Research, Education, and Extension Service Economic...
150 페이지 - To constitute receipt in such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and its receipt brought within his own control and disposition.
17 페이지 - ... tax-free covenant bonds", see sections 143 and 144. (g) FRACTIONAL PARTS OF CENT. — In the payment of any tax under this title a fractional part of a cent shall be disregarded unless it amounts to onehalf cent or more, in which case it shall be increased to 1 cent.
61 페이지 - ... (B) service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold...