 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...if some person other than the corporation has the right to designate (by name or by description) the individual who is to perform the services, or if the...designated (by name or by description) in the contract; and (2) amounts received from the sale or other disposition of such a contract. This subsection shall apply... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...if some person other than the corporation has the right to designate (by name or by description) the individual who is to perform the services, or if the...designated (by name or by description) in the contract; and (2) amounts received from the sale or other disposition of such a contract. This subsection shall 'apply... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...if some person other than the corporation has the right to designate (by name or by description) the individual who is to perform the services, or if the...designated (by name or by description) in the contract; and 195 corporation is owned, directly or indirectly, by or for ae the individual who has performed, is... | |
 | 1940 - 1806 pages
...If some person other than the corporation has the right to designate (by name or by description) the hlessness of at least a part of an unsecured and unpreferred debt. Actual determination (2) amounts received from the sale or other disposition of such a contract. This subsection shall apply... | |
 | 1939 - 1030 pages
...if some person other than the corporation has the right to designate (by name or by description) the individual who is to perform the services, or if the...(by name or by description) in the contract ; and (2) amounts received from the sale or other disposition of such a contract. This subsection shall apply... | |
 | United States - 1953 - 1744 pages
...if some person other than the corporation has the right to designate (by name or by description) the by the holder upon the retirement * those issued...interest coupons or in registered form, shall be (2) amounts received from the sale or other disposition of such a contract. This subsection shall apply... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...if some person other than the corporation has the right to designate (by name or by description) the individual who is to perform the services, or if the...designated (by name or by description) in the contract; and (2) amounts received from the sale or other disposition of such a contract. This subsection shall apply... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...if some person other than the corporation has the right to designate (by name or by description) the individual who is to perform the services, or if the...designated (by name or by description) in the contract; and (2) amounts received from the sale or other disposition of such a contract. This subsection shall apply... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...if some person other than the corporation has the right to designate (by name or by description) the individual who is to perform the services, or if the...individual who is to perform the services is designated (by паше or by description) in the contract; and (2) amounts received from the sale or other disposition... | |
 | Philippines - 1945 - 1064 pages
...if some person other than the corporation has the right to designate (by name or by description) the individual who is to perform the services, or if the...designated (by name or by description) in the contract; and (2) amounts received from the sale or other disposition of such a contract. This subsection shall apply... | |
| |
CONTRACTS. — (A) amounts received under a contract under which the corporation Is to furnish personal services ; If some person other than the corporation has the right to designate (by name or by description) the Individual who Is to perform the services,... 
