The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1969 - Administrative law 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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Page 11
... taxable in- come . 31.3502-1 Nondeductibility of taxes in com- puting taxable income . 31.3503 Statutory provisions ; erroneous pay- ments . 31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter . 31.3504 Statutory provisions ...
... taxable in- come . 31.3502-1 Nondeductibility of taxes in com- puting taxable income . 31.3503 Statutory provisions ; erroneous pay- ments . 31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter . 31.3504 Statutory provisions ...
Page 106
... taxable year under the unemploy- ment compensation law of a State which is certified for the taxable year as provided in section 3304 . ( 2 ) The credit shall be permitted against the tax for the taxable year only for the amount of ...
... taxable year under the unemploy- ment compensation law of a State which is certified for the taxable year as provided in section 3304 . ( 2 ) The credit shall be permitted against the tax for the taxable year only for the amount of ...
Page 107
... taxable year is required to be filed may be credited against the tax in an amount equal to such contributions , but not , however , to exceed the total credits determined pursuant to § 31.3302 ( c ) −1 . For pro- visions relating to ...
... taxable year is required to be filed may be credited against the tax in an amount equal to such contributions , but not , however , to exceed the total credits determined pursuant to § 31.3302 ( c ) −1 . For pro- visions relating to ...
Page 108
... taxable year with respect to services subject to such other law , the payment into the proper fund shall be deemed for purposes of credit to have been made on the date the Federal return for such year was actually filed by the taxpayer ...
... taxable year with respect to services subject to such other law , the payment into the proper fund shall be deemed for purposes of credit to have been made on the date the Federal return for such year was actually filed by the taxpayer ...
Page 109
... taxable year as provided in sec- tion 3303. Generally , an additional credit is available to an employer , if under the provisions of a State law which have been so certified he is permitted to pay contributions to such State for the ...
... taxable year as provided in sec- tion 3303. Generally , an additional credit is available to an employer , if under the provisions of a State law which have been so certified he is permitted to pay contributions to such State for the ...
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Common terms and phrases
account number agreement agricultural labor amended by sec amended by T.D. American Samoa applicable August 29 calendar month calendar quarter cash remuneration certificate chapter clude compensation paid computed constitute employment constitutes wages December 31 deemed Definitions district director domestic corporation employee tax employer's trade excepted from employment foreign subsidiary Form W-2 furnished imposed by section income tax Internal Revenue Code June 27 ment muneration nonresident alien number of withholding officer organization paragraph payment payroll period Peace Corps percent performs services person ployee political subdivision prescribed provisions relating Puerto Rico purposes refund regulations remuneration for services remuneration paid Secretary Security Amendments 1954 services are performed services in employ services performed services rendered Social Security Act Social Security Amendments spect Stat statement Statutory provisions subparagraph Subpart tax imposed tax under section tax with respect taxable term wages thereof tion trade or business wages paid
Popular passages
Page 289 - System Automotive Agreement Adjustment Assistance Board Blind-Made Products, Committee on Purchases of Budget, Bureau of Business and Defense Services Administration Business Economics, Office of Canal Zone Regulations Census Bureau Children's Bureau Civil Aeronautics Board Civil Defense Office, Office of the Secretary of the Army Civil Rights Commission Civil Service Commission International Organizations Employees Loyalty Board Coast Guard Federal Procurement Regulations System Title and Subtitle...
Page 64 - The provisions of this paragraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after Its delivery to a terminal market for distribution for consumption. As used in this subsection, the term "farm...
Page 291 - Government National Mortgage Association Great Lakes Pilotage Hazardous Materials Regulations Board Health, Education, and Welfare, Department of Children's Bureau, Social and Rehabilitation Service Education, Office of Federal Credit Unions, Bureau of Federal Procurement Regulations System Food and Drug Administration Public Health Service Rehabilitation Service St. Elizabeths Hospital Social Security Administration Highway Administration, Federal Highway Safety Bureau, National...
Page 38 - ... of the Agricultural Marketing Act, as amended), the raising of livestock, bees, fur-bearing animals, or poultry, and any practices (including any forestry or lumbering operations) performed by a farmer or on a farm as an incident to or in conjunction with such farming operations, including preparation for market, delivery to storage or to market or to carriers for transportation to market.
Page 287 - Title 46 — Shipping I Coast Guard, Department of Transportation II Maritime Administration, Department of Commerce III Coast Guard (Great Lakes Pilotage), Department of Transportation IV Federal Maritime Commission Title 47 — Telecommunication I Federal Communications Commission II Director of Telecommunications Management Title 48 — [Reserved!
Page 97 - ... service, and the casual operation of equipment or facilities) in connection with the transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, or handling of property transported by railroad, and any receiver, trustee, or other individual or body, judicial or otherwise, when in the possession of the property or operating all or any part of the business of any such employer: Provided, however, That the term...
Page 97 - employer" shall not include any street, interurban, or suburban electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, but shall not exclude any part of the general steam-railroad system of transportation now or hereafter operated by any other motive power. The Interstate Commerce Commission is hereby authorized and directed upon request of the Board, or upon complaint of any party interested, to determine after hearing whether any line...
Page 51 - 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...
Page 30 - wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include...
Page 64 - The provisions of subparagraphs (A) and (B) shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption...