Time: Sat Mar 22 21:44:54 1997
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Date: Sat, 22 Mar 1997 21:30:38 -0800
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: term: "employee" & T.D.'s (fwd)
<snip>
>--------- Begin forwarded message ----------
>From: butchaz@juno.com (Alfred R Martin)
>To: am-her@juno.com
>Subject:
>Date: Sat, 22 Mar 1997 21:53:03 EST
>Message-ID: <19970322.195111.3630.6.butchaz@juno.com>
>
> The proper interpretation of definition for the term/word "employee"
>who is a subject of an employment tax is a very critical point in
>compliance of revenue Laws. Published in the Federal Register are
>various definitions for such. The Federal Register has the effect of Law
>and is a subject of judicial notice.
>
>Federal Register, Page 12267, Tue., Sept. 7, 1943
>Section 404.104 EMPLOYEE.
> "...The term "employee"...specifically includes officers and
>employees whether elected or appointed, of the United States, a State,
Territory,or any political subdivision thereof, or the District of
Columbia, or any agency or instrumentality of any one or more of the
foregoing.
>
> If there is any doubt within your mind about the meaning of
>"employee" in the above old law, look at the new law:
>
>Federal Register, Tue., Octover 19, 1954. Volume 19, Number 203, Page
>6687.
> "...The new Title does not supersede the present "Title 26--Internal
>Revenue" as to those facts or circumstances to which the provisions of the
Internal Revenue Code of 1939 are applicable."
>
>"Employee" still means the same today. Below are a few more decisions
>and regulations in order as the dates indicate:
>
>Treasury Decisions. Vol 23 (1921)
>T.D. 3146, Part 1
>Income Tax on individuals, Page 376
>"Art. 71 What excluded from gross income.--
> Gross income EXCLUDES the items of income specifically exempted by
the statute and also certain other kinds of income by statute or
>fundamental Law free from tax".
>
>Treasury Decisions Vol 26 (1924)
>T.D. 3640, Part 1
>Income tax on individuals. Page 796
>"Art. 71 Exclusions from gross income.--
> The term "gross income" as used in the Act does not include those
>items of income exempted by statute or by fundamental law."
>
>The Code of Federal Regulations
>Title 26---internal revenue
>June 1, 1938, First Edition, Page 82
>"3.31-1. Meaning of income
> The tax imposed by Title 1 of the Axt is upon income. Neither income
>exempted by statute or fundamental Law, nor expenses incurred in
>connection therewith, OTHER THAN INTEREST, enter into the computation of
>net income as defined by section 21".
>
>Code of Federal Regulations
>Title 26, 1939, Page 1623
>"9.21-1 Meaning of Net Income.
> (a) The Tax imposed by Title 1 is upon income. Neither income
>exempted by statute or fundamental law, nor expenses in connection
>therewith, other than interest, entered into computation of net income as
defined by section 21."
>
>Code of Federal Regulations
>Title 26, 1939, Page 1632
>"9.22(b)-1 Exemptions; exclusions from gross income
> Certain items of income specified in section 22(b) are exempt from
>tax and may be excluded from gross income. These items, however, are
exempt to the extent and in the amount specified. No other items are exempt
>from gross income except:
> (1)those items of income which are, under the Constitution not taxable
> by the Federal Government...."
>
>Code of Federal Regulations
>Title 26, 1939, Page 1738
>"9.54-1 Records and income tax forms
> (a) Every person subject to the tax, except persons gross income that:
> (1) Consists solely of salary, wages or similar compensation for
>personal
> services rendered, or
> (2) arises solely from the business of growing and selling products of
the soil,
> shall....keep such permanent books of account or records."
>
>Federal Register
>Tue. Sept. 7, 1943, Page 12267
>Sec. 404.104. EMPLOYEE
> "Although an individual may be an employee (under the common law)
>under the
>statute, his services may e of such a nature, or performed under such
circumstances, that the renumeration does not constitute wages within the
>meaning of 1621(a)."
>
>
>Cumulative Supplement to the Code of Federal Regulations
>Jan.1, 1961 Title 26, Pages 6001 and 6002
>"29.22(b)-1 Exemptions; exclusions from gross income
> Certain items of income specified in section 22(b) are exempt from
>tax and may be excluded from gross income. No other items are exempt
>from gross income except:
> (1) those items of income which are, under the Constitution, not
>taxable by the
> Federal Government..."
>--------- End forwarded message ----------
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Paul Andrew, Mitchell, B.A., M.S. : Counselor at Law, federal witness
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