Independent Contractors: Hearings Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, House of Representatives, Ninety-sixth Congress, First Session, on H.R. 3245 ... June 20, July 16 and 17, 1979United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures U.S. Government Printing Office, 1979 - 673 Seiten |
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Andere Ausgaben - Alle anzeigen
Häufige Begriffe und Wortgruppen
7-Eleven adjusted gross income Administration amount Association audit believe bill CASRO Chairman classified commission Committee common law test compensation compliance study Congress contract cost criteria determine direct selling earnings employer identification estimated expenses Federal FICA taxes Form franchise Gephardt GUARINI home improvement income tax income tax returns independent contractor status independent truck operator individual industry information reporting information returns insurance agents Internal Revenue Code Internal Revenue Service IRS study issue Item June 20 legislation logging Lubick ment million noncompliance paid payees payments payors penalty pendent contractors percent percentage performed place of business problem question real estate reclassified employees reclassified wages relationship representative result ROSTENKOWSKI safe harbor salesmen salespeople sample Schedule SECA tax section 530 self-employed persons self-employment social security taxes statement Subcommittee tax liability tax returns tax status Taxicabs taxpayers testimony tion tractors Treasury's withholding system withholding tax workers zero compliance
Beliebte Passagen
Seite 107 - The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor and to every other person.
Seite 521 - Employee means an individual in a legal relationship (between the person for whom he performs services and himself) of employer and employee under the usual common-law rules. (1) Generally, such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the means by which that result is accomplished...
Seite 121 - In any calendar year, or (B) such employees as qualify under a classification set up by the employer and found by the Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees...
Seite 314 - Any individual who, under the usual common law rules applicable In determining the employer-employee relationship, has the status of an independent contractor, or (2) Any Individual (except an officer of a corporation) who Is not an employee under such common law rules.
Seite 121 - ... (A) 70 percent or more of all the employees, or 80 percent or more of all the employees who are eligible to benefit under the plan if 70 percent or more of all the employees are eligible to benefit under the plan, excluding in each case employees who have been employed not more than a minimum period prescribed by the plan, not exceeding 5 years, employees whose customary employment is for not more...
Seite 488 - I appear before you today in my capacity as president of the American Textile Manufacturers Institute, the major trade association of the US textile manufacturing industry.
Seite 549 - In witness whereof the Said William Hauser, Emanuel Hauser, Elisha Harper & his wife Mary & Alexander Hauser have hereunto Set their hands and affixed their Seals the day and year first above written.
Seite 168 - ... part of the worker. Facilities include, generally, equipment or premises necessary for the work but not tools, instruments, clothing, etc., that are provided by employees as a common practice in their particular trade.
Seite 235 - Generally the relationship of employer and employee exists when the person for whom services are performed has the right to control and direct the Individual who performs the services, act only as to the result to be accomplished by the work but also as to the details and means by which that result Is accomplished. 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.
Seite 427 - ... the right to control and direct the •individual who performs the services/ not only as to the result to be accomplished by the work but also as to the details and means . by which the result is accomplished.