Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1972 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Common terms and phrases
agricultural labor amended by sec amended by T.D. American Samoa amount of income amount of tax amount of wages applicable August 29 calendar month calendar quarter cash remuneration certificate filed chapter collected at source computed constitute employment constitutes wages December 31 deemed definitions district director domestic corporation employ employee tax excepted from employment Form Form W-2 furnished imposed by section income tax Internal Revenue Code itemized deductions ment nonresident alien number of days organization paragraph payment payroll period Peace Corps percent PERIOD WITH RESPECT ployee political subdivision provisions relating Puerto Rico purposes pursuant to section refund regulations remuneration for services remuneration paid respect to wages Secretary services performed services rendered Social Security Act Social Security Amendments spect Stat statement Statutory provisions subordinate unit subparagraph Subpart tax imposed tax under section tax with respect taxable term wages thereof trade or business Unemployment Tax wages paid
Popular passages
Page 30 - ... 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 136 - 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 109 - Agricultural labor" means and includes all service performed ; (1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife. (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation,...
Page 97 - ... training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to State law; and service performed as an...
Page 102 - ... carrier for transportation to market, any agricultural or horticultural commodity; but only if such service is performed as an incident to ordinary farming operations or, in the case of fruits and vegetables, as an incident to the preparation of such fruits or vegetables for market. 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...
Page 56 - agricultural labor" includes all service performed: (1) On a farm, in the employ of any person in connection, with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife. (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation....
Page 144 - That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed; it is sufficient if he has the right to do so. The right to discharge is also an important factor indicating that the person possessing that right is an employer. Other factors characteristic of an employer, but not necessarily present...
Page 202 - For purposes of claiming a withholding exemption for blindness, an individual shall be considered blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses or if 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.
Page 97 - ... (A) if the position offered is vacant due directly to a strike, lockout or other labor dispute; (B) if the wages, hours. or o_ther conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality...
Page 57 - 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, but only if such...