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" In general, if an individual is subject to the control or direction of another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor. An individual performing... "
Internal Revenue Bulletin: Cumulative bulletin - Page 467
by United States. Internal Revenue Service - 1968
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Cases Decided in the Court of Claims of the United States, Volume 108

United States. Court of Claims - 1947 - 828 pages
...individual who performs the services. In genera], if an individual is subject to the control or dii'ection of another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor, not an employee. Our inquiry,...
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Regulations 91 Relating to the Employees' Tax and the Employers' Tax Under ...

United States. Bureau of Internal Revenue - 1936 - 76 pages
...case, are the furnishing of tools and the furnishing of a place to work, to the individual who performs the services. In general, if an individual is subject...accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor. An individual performing services...
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Regulations 90 Relating to the Excise Tax on Employers Under Title IX of the ...

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 pages
...employer are the furnishing of tools and the furnishing of a place to work, to the individual who performs the services. In general, if an individual is subject...accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor, not an employee. If the relationship...
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Social Security: Mar. 20-24, 27, 29-31, Apr. 1, 3-7, 1939

United States. Congress. House. Committee on Ways and Means - 1939 - 820 pages
...employer are the furnishing of tools and the furnishing of a place to work, to the individual who performs the services. In general, if an individual is subject...accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor, not an employee. Individuals...
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The Code of Federal Regulations of the United States of America ..., Book 2

1939 - 1522 pages
...case, are the furnishing of tools and the furnishing of a place to work, to the individual who performs the services. In general, if an individual is subject...accomplished by the work and not as to the means and methods for accomplishing the result, he is not an employee. Generally, physicians, lawyers, dentists,...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 980 pages
...employer are the furnishing of tools and the furnishing of a place to work, to the individual who performs the services. In general, if an individual is subject...accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor, not an employee. If the relationship...
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Social Security Act Amendments. Hearings ... on H.R. 6635 ... June 12-19, 1939

United States U.S. Congress. Senate. Committee on finance - 1939 - 572 pages
...case, are the furnishing of tools and the furnishing of a place to work, to the individual who performs the services. In general, if an individual is subject...accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor. An individual performing services...
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The Code of Federal Regulations of the United States of America ..., Book 3

1939 - 1624 pages
...case, are the furnishing of tools and the furnishing of a place to work to the individual who performs • • (2) The term "period of military service,"...dates: For persons In active service at the date of the methods for accomplishing the result, he is an independent contractor. An individual performing services...
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Social Security Act Amendments: Hearings Before the Committee on Finance ...

United States. Congress. Senate. Committee on Finance - 1939 - 578 pages
...employer are the furnishing of tools and the furnishing of a place to work, to the individual who performs the services. In general, if an Individual is subject...or direction of another merely as to the result to he accomplished hy the work and not as to the means and methods for accomplishing the result ne is...
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The Code of Federal Regulations of the United States of ..., Volumes 18-30

1939 - 1628 pages
...another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent...contractor is not as to such services an employee. Generally, physicians, lawyers, dentists, veterinarians, contractors, subcontractors, public stenographers,...
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