| United States. Court of Claims - 1947 - 828 pages
...doubtful cases be determined upon an examination of the particular facts of each case. Generally the relationship exists when the person for whom services...accomplished. That is, an employee is subject to the will find control of the employer not only as to what shall be done but how it shall be done. In this connection,... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 578 pages
...doubtful cases be determined upon an examination of the pirticular fuels of each case. 'Generally the relationship exists when the person for whom services...to be accomplished by the work but also as to the detail? and means by which that result is accomplished. That is, an employee Is subject to the will... | |
| United States U.S. Congress. Senate. Committee on finance - 1939 - 572 pages
...doubtful cases be determined upon an examination of the particular facts of each case. "Generally the relationship exists when the person for whom services...performs the services, not only as to the result to he accomplished by the work but also as to the details and means by which that result is accomplished.... | |
| United States. Bureau of Employment Security - 1942 - 1312 pages
...of each case. Generally the relationship exists when the person for whom services are performed has right to control and direct the individual who performs...details and means by which that result is accomplished. * * ยป The tax assessed under this Act is based upon wages for services rendered and any benefits accruing... | |
| United States. Congress. Senate. Committee on Finance - 1948 - 268 pages
...criteria of deviation ? Mr. DEWIND. The regulations themselves, if I might quote them for a moment, say : Generally such relationship exists when the person...details and means by which that result is accomplished. The CHAIRMAN. That is a classic definition. Mr. DEWIND. That is preceded by the word "generally." Further... | |
| 1990 - 924 pages
...whom he performs services and himself) of employer and employee under the usual common-law rules. (1) Generally, such relationship exists when the person...to be accomplished by the work but also as to the means by which that result is accomplished; that is, an employee is subject to the will and control... | |
| 1975 - 1116 pages
...whom he performs services and himself) of employer and employee under the usual common-law rules. (1) Generally, such relationship exists when the person...to be accomplished by the work but also as to the means by which that result Is accomplished; that is, an employee Is subject to the will and control... | |
| United States. Congress. Senate. Committee on Finance - 1950 - 1158 pages
...employer-employee relationship the usual common law rules should be applied ;" says the Referee's decision. ''Generally such relationship exists when the person...individual who performs the services, not only as the result to be accomplished by thp work but as to details and means by which that result is accomplished.... | |
| United States. Internal Revenue Service - 1968 - 1034 pages
...(d)-l(c) of the regulations provides, in part, that generally the relationship of employer and employee exists when the person for whom services are performed...result to be accomplished by the work but also as the details and means by which that result is accomplished. That is, an employee is subject to the... | |
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