 Any individual who, under the usual common law 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 under such...  Reports of the United States Tax Court - Page 974by United States. Tax Court - 1975Full view - About this book
 | United States - 1971 - 1240 pages
...American Samoa. (j) Employee. The term "employee" means — (1) any officer of a corporation; or (2) any individual who, under the usual common law rules...employer-employee relationship, has the status of an employee; or (3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this... | |
 | United States - 1965 - 986 pages
...American Samoa. (j) Employee. The term "employee" means — (1) any officer of a corporation; or (2) any individual who, under the usual common law rules...employer-employee relationship, has the status of an employee; or (3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this... | |
 | United States - 1983 - 968 pages
...title]. •"(2) EMPLOYMENT STATUS.— The term 'employment status' means the status of an individual, under the usual common law rules applicable in determining the employer-employee relationship, as an employee or as an independent contractor (or other individual who is not an employee)." CROSS... | |
 | United States. Court of Claims, Audrey Bernhardt - 1941 - 966 pages
...words : but such term [employee] does 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 or (2) any individual (except an officer of a corporation) who is not an employee... | |
 | United States. Office of Commissioner of Internal Revenue - 1943 - 1504 pages
...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. Congress. Senate. Committee on Finance - 1948 - 268 pages
...the following: ", but such term does 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 or (2) any individual (except an officer of a corporation) who is not an employee... | |
 | 1969 - 322 pages
...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...employer-employee relationship, has the status of an employee; or (3) Any individual (other than an individual who is an employee under paragraph (1) or (2)) who... | |
 | 1970 - 310 pages
...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...employer-employee relationship, has the status of an employee; or (3) Any individual (other than an individual who is an employee under paragraph (1) or (2) who performs... | |
 | 1960 - 1580 pages
...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...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... | |
 | 1967 - 316 pages
...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...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... | |
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