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" 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. "
Social Security Rulings on Federal Old-age, Survivors, Disability, Health ... - Page 380
by United States. Social Security Administration - 1966
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Regulations 91 Relating to the Employees' Tax and the Employers' Tax Under ...

United States. Bureau of Internal Revenue - Excise tax - 1936 - 76 pages
...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,...employee is designated as a partner, coadventurer, agent, or independent contractor. The measurement, method, or designation of compensation is also immaterial,...
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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 - Excise tax - 1936 - 88 pages
...the means and methods for accomplishing the result, he is an independent contractor, not an employee. If the relationship of employer and employee exists,...that of employer and employee is immaterial. Thus, if two individuals in fact stand in the relation of employer and employee to each other, it is of no consequence...
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The Code of Federal Regulations of the United States of America ..., Book 2

Administrative law - 1939 - 1522 pages
...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,...employee is designated as a partner, coadventurer, agent, or independent contractor. The measurement, method, or designation of compensation is also immaterial,...
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The Code of Federal Regulations of the United States of America ..., Book 3

Administrative law - 1939 - 1624 pages
...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,...employee is designated as a partner, coadventurer, agent, or independent contractor. The measurement, method, or designation of compensation is also immaterial,...
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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 - Insurance, Unemployment - 1939 - 820 pages
...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 two individuals in fact stand in the relation of employer and employee to each other, it is of no consequence...
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939 - 980 pages
...the means and methods for accomplishing the result, he is an independent contractor, not an employee. If the relationship of employer and employee exists,...that of employer and employee is immaterial. Thus, if two individuals in fact stand in the relation of employer and employee to each other, it is of no consequence...
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Social Security Act Amendments: Hearings Before the Committee on Finance ...

United States. Congress. Senate. Committee on Finance - Child welfare - 1939 - 578 pages
...immaterial. Thus, if two individuals in fact stand in the relation of employer and employee to each other, it is of no consequence that the employee is designated as a partner, coadventurer, agent, or independent contractor. 'The measurement, method, or designation of compensation is also immaterial,...
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Social Security Act Amendments. Hearings ... on H.R. 6635 ... June 12-19, 1939

United States U.S. Congress. Senate. Committee on finance - 1939 - 572 pages
...the means and methods for accomplishing the result he is an independent contractor, not in employee. "If the relationship of employer and employee exists, the designation or description of the relationsh:p by the parties as anything other than that of employer and employee is immaterial. Thus,...
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Social Security: Hearings, Feb. 23-24, 27-28, Mar. 1-3, 6-10, 13-18, 1939

United States. Congress. House. Committee on Ways and Means - Insurance, Unemployment - 1939 - 946 pages
...immaterial. Thus, if two individuals in fact stand in the relation of employer and employee to each other, it is of no consequence that the employee is designated as a partner, coad venturer, agent, or independent contractor. The measurement, method, or designation of com|>ensation...
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The Code of Federal Regulations of the United States of ..., Volumes 18-30

Administrative law - 1939 - 1628 pages
...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...
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