 | United States - 1983 - 968 էջ
...title]. •"(2) EMPLOYMENT STATUS.— The term 'employment status' means the status of an individual, under the usual common law rules applicable in determining the employer-employee relationship, as an employee or as an independent contractor (or other individual who is not an employee)." CROSS... | |
 | United States. Court of Claims, Audrey Bernhardt - 1941 - 966 էջ
...words : but such term [employee] does not include (1) 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... | |
 | United States. Office of Commissioner of Internal Revenue - 1943 - 1504 էջ
...to provide that the term " employee" does not include any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an independent contractor or any individual (except an officer of a corporation) who is not an employee... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 268 էջ
...the following: ", but such term does not include (1) 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... | |
 | 1969 - 322 էջ
...definitions ; employee. SEC. 3121. Definitions. • • • (d) Employee. For purposes of this chapter, the term "employee" means — (1) Any officer of a...relationship, has the status of an employee; or (3) Any individual (other than an individual who is an employee under paragraph (1) or (2)) who performs services... | |
 | 1970 - 310 էջ
...definitions ; employee. SEC. 3121. Definitions. « • • (d) Employee. For purposes of this chapter, the term "employee" means — (1) Any officer of a...relationship, has the status of an employee; or (3) Any individual (other than an individual who is an employee under paragraph (1) or (2) who performs services... | |
 | 1974 - 388 էջ
...definitions ; employee. SEC. 3121. Definitions. • • • (d) Employee. For purposes of this chapter, the term "employee" means — (1) Any officer of a...the employer-employee relationship, has the status oí an employee; or (3) Any individual (other than an individual who Is an employee under paragraph... | |
 | 1975 - 400 էջ
...definition«; employee. Sic. 3121. Définitions. • • • (d) Employee. For purposes of this chapter, the term "employee" means — (1) Any officer of a...determining the employer-employee relationship, has tbe status of an employee; or (3) Any Individual (other than an Individual who Is an employee under... | |
 | 1967 - 316 էջ
...chapter, the term "employee" includes an officer of a corporation, but such term does not Include — (1) Any individual who, under the usual common law rules...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... | |
 | 1959 - 1126 էջ
...chapter, the term "employee" Includes an officer of a corporation, but such term does not include — (1) Any individual who, under the usual common law rules...determining the employer-employee relationship, has the itatus of an independent contractor, or (2) Any individual (except an officer of a corporation) who... | |
| |
For purposes of this chapter, the term "employee" means — (1) Any officer of a corporation; or (2) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee... 
