 | 1960 - 1580 էջ
...definitions; employee. SEC. 3121. Definitions. • • • (d) Employee. For purposes of this ter, the term "employee" means — (1) Any officer of a corporation; or (2) Any Individual who, under the usui common law rules applicable In determlnln the employer-employee relationship, has tt status of... | |
 | 1976 - 400 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 th* status of an Independent contractor, or (2) Any Individual (except an officer of * corporation)... | |
 | 1949 - 1882 էջ
...covered under that rule need not be redetermined: "(2) Any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee, an express provision in the contract of service that such status exists to be conclusive of the existence... | |
 | 1972 - 488 էջ
...a corporation, but such term does not include— (1) Any individual who, under the usual common inw 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. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 էջ
...of a corporation, but such term does not include (1) any individual who, under the usual common-law rules applicable in determining the employeremployee 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. Internal Revenue Service - 1949 - 1070 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 - 1949 - 592 էջ
...of a corporation, but such term does not include (1) any individual who, under the usual common-law rules applicable in determining the employeremployee 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. Congress. Senate. Committee on Finance - 1950 - 1274 էջ
...48—19, and section 206 (a) at page 150, that language being "the term employee meuns (1) * * • (2). Any individual who under the usual common law...the employer-employee relationship has the status of any employee. For purposes of this paragraph if an individual (either alone or as a member of a group)... | |
 | United States. Congress. Senate. Committee on Finance - 1950 - 1286 էջ
...provided that the term "employee" did 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. * * *" (IRC, title 26, sec. 1426 (d).) The amendments proposed by the pending... | |
 | United States. Congress. House. Committee on Ways and Means - 1951 - 190 էջ
...section 1607 of the Internal Revenue Code, as amended, is amended to read as follows: "©Employee. — The term 'employee' means — "(1) any officer of...employer-employee relationship, has the status of an employee. For purposes of this paragraph, if an individual (either alone or as a member of a group) perforins... | |
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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... 
