 | United States. Bureau of Labor Statistics - 1943 - 1364 pages
...This section provides that every "employer (as defined in section 1107 of this title) shall pay * * * an excise tax with respect to having individuals in...percentages of the total wages (as defined in section 1107 of this title) payable by him * * * with respect to employment (as defined in section 1107 of... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 pages
...to Title VII of the Act. CHAPTER II NATURE, SCOPE, AND IMPOSITION OF THE TAX SECTION 901 OF THE ACT On and after January 1, 1936, every employer (as defined...to the following percentages of the total wages (as denned in section 907) payable by him (regardless of the time of payment) with respect to employment... | |
 | United States. Bureau of Internal Revenue - 1936 - 76 pages
...CHAPTER III EMPLOYERS' TAX SECTION 804 OF THE ACT In addition to other taxes, every employer shall pay an excise tax, with respect to having individuals in his employ, equal to the following Iiercentages of the wages (as defined in section 811) paid by him after December 31, 1936, with respect... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...SEC. 1600. RATE OF TAX. On and after January 1, 1939, every employer (as defined in section 1607 (a) ) shall pay for each calendar year an excise tax, with...respect to having individuals in his employ, equal to 3 per centum of the total wages (as defined in section 1607 (b) ) payable by him (regardless of the... | |
 | United States. Committee on Economic Security - 1937 - 638 pages
...his wages. EXCISE TAX ON EMPLOYEES SEC. 804. In addition to other taxes, every employer shall pay on excise tax, with respect to having individuals in...employ, equal to the following percentages of the wages (as defined in section 811) paid by him after December 31, 1936, with respect to employment (as... | |
 | United States. Congress. House. Committee on Ways and Means - 1937 - 50 pages
...EXCISE TAX ON EMPLOYERS SEC. 3. (a) In addition to other taxes, every employer shall pay an excise rax, with respect to having individuals in his employ, equal to the following percentages of the compensation not in excess of $300 per month paid by him to any employee for services rendered to him... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...III — Tax on Employers SEC. 1520. RATE OF TAX. In addition to other taxes, every employer shall pay an excise tax, with respect to having individuals...his employ, equal to the following percentages of so much of the compensation as is not in excess of $300 for any calendar month paid by him to any employee... | |
 | United States U.S. Congress. Senate. Committee on finance - 1939 - 572 pages
...IX are as follows: "Ssc. 901. — On and after January 1, 1936, every employer (as defined in sec. 907) shall pay for each calendar year an excise tax,...following percentages of the total wages (as defined in sec. 907) payable by him (regardless of the time of payment) with respect to employment (as defined... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 578 pages
..."SEC. 1600. RATE OP TAX. "On and after January 1, 1939, every employer (as defined in sec. 1607 (a)) shall pay for each calendar year an excise tax, with...respect to having individuals in his employ, equal to 3 percent of the total wages (as defined in sec. 1607 (b)) payable by him (regardless of the time of... | |
 | 1939 - 980 pages
...SUBPART O— EMPLOYERS' TAX SECTION 804 OF THE ACT In addition to other taxes, every employer shall pay an excise tax, with respect to having individuals...employ, equal to the following percentages of the wages (as defined in section 811) paid by him after December 31, 1936, with respect to employment (as... | |
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In addition to other taxes, there is hereby Imposed on every employer an excise tax, with respect to having individuals in his employ... 
