 | United States. Bureau of Labor Statistics - Labor - 1950 - 774 pages
...credit is allowed to taxpayers for a lower rate of contributions based on "not less than 3 years of experience with respect to unemployment or other factors bearing a direct relation to unemployment risk." Eight States originally enacted employer-reserve laws similar to Wisconsin's financing pattern. Currently... | |
 | Social security - 1945 - 616 pages
...of "compensation" as the basis for rate reduction was no longer necessary. A more general phrase — "experience with respect to unemployment or other...factors bearing a direct relation to unemployment risk" — was substituted in section 1602 (a) (1) of the Federal Unemployment Tax Act. For reserve accounts,... | |
 | United States. Congress. House. Committee on Ways and Means - 1946 - 774 pages
...group of persons) having individuals in his (or their) employ except on the basis of his (or their) experience with respect to unemployment or other factors bearing a direct relation to unemployment risk during not less than the three consecutive years immediately preceding the computation date; (2) No... | |
 | United States. Congress. Joint Economic Committee - 1948 - 2116 pages
...employer contribution rates in accordance with "experience rating," which is based in general on their experience with respect to unemployment or other factors bearing a direct relation to unemployment risk. In contrast to the standard rate of 2.7 percent, the effective tax rate on employers averaged, in 1948,... | |
 | United States. Congress. House. Committee on Government Operations - 1949 - 244 pages
...partially pooled fund), the only condition set up hy Federal law is that no employer's rate shall he lower except on the basis of 3 years' experience "with...Administrator to exercise greater range of judgment hy virtue of the indefiniteness of the statutory standard involved. However, this does not mean that... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...group of persons) having individuals in his (or their) employ except on the basis of his (or their) experience with respect to unemployment or other factors bearing a direct relation to unemployment risk during not less than the three consecutive years immediately preceding the computation date; (2) No... | |
 | United States. Bureau of Employment Security - Unemployment insurance - 1941 - 1182 pages
...pooled fund * * * is permitted to a person having individuals in his employ except on the basis of his experience with respect to unemployment or other factors bearing a direct relation to unemployment risk during not less than the three consecutive years immediately preceding the computation date. In giving... | |
 | United States. Congress. Economic Report Joint Committee - 1949 - 92 pages
...employer contribution rates in accordance with "experience rating," which is based in general on their experience with respect to unemployment or other factors bearing a direct relation to unemployment risk. In contrast to the standard rate of 2.7 percent, the effective tax rate on employers averaged, in 1948,... | |
 | Administrative law - 1967 - 316 pages
...group of persons) having individuals In his (or their) employ except on the basis of hie (or their) experience with respect to unemployment or other factors bearing a direct relation to unemployment risk during not less than the 3 consecutive years Immediately preceding the computation date; (2) No reduced... | |
 | United States - Internal revenue law - 1949 - 592 pages
...group of persons) having individuals in his (or their) employ except on the basis of his (or their) experience with respect to unemployment or other factors bearing a direct relation to unemployment risk during not less than the three consecutive years immediately preceding the computation date; (2) No... | |
| |