The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 2004 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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agreement amended by T.D. amount deferred amount of tax annuity apply backup withholding benefit broker calendar quarter chapter 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 Federal Acquisition Regulation FICA tax filed Form W-2 furnished graph income tax individual Insurance Internal Revenue Code Internal Revenue Service January liability ment nonresident alien notice Office organization payroll period percent person 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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Страница 54 - 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...
Страница 57 - ... (E) Service performed in any calendar quarter in the employ of a school, college, or university, not exempt from income tax under section 101 of the Internal Revenue Code, if such service is performed by a student who is enrolled and is regularly attending classes at such school, college, or university...
Страница 137 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.
Страница 182 - 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 service is performed as an incident to ordinary farming operations...
Страница 64 - 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.
Страница 69 - Act, as amended, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.
Страница 475 - 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...
Страница 61 - An alien having a residence in a foreign country which he has no intention of abandoning who is a...
Страница 174 - Service performed in the employ of a voluntary employees' beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents or...
Страница 59 - ... (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...