- S. 60°30’ E., 5.51 chs.;
- N. 74°56’ E., 6.55 chs.;
- N. 77°58’ E., 26.16 chs. to the place of beginning, containing 5,191.35 acres, be the same more or less.
- March 13, 1936
[No. 7316]
[Filed, March 13, 1936; 12:47 p. m.]
TREASURY DEPARTMENT.
- Bureau of Internal Revenue.
Regulations 90 Relating to the Excise Tax on Employees
Under Title IX of the Social Security Act
CHAPTER 1—DEFINITIONS
Section 1101 (a) and (b) of the act
(a) When used in this Act—
(1) The term "State" (except when used in section 531) includes Alaska, Hawaii, and the District of Columbia.
(2) The term "United States" when used in a geographical sense means the States, Alaska, Hawaii, and the District of Columbia.
(3) The term "person" means an individual, a trust or estate, a partnership, or a corporation.
(4) The term "corporation" includes associations, joint-stock companies, and insurance companies.
(5) The term "shareholder" includes a member in association, joint-stock company, of insurance company.
(6) The term "employee" includes an officer of a corporation.
(b) The terms "includes" and "including" when used in a definition contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined.
Section 907 of the act
When used in this title—
(a) The term "employer" does not include any person unless on each of some twenty days during the taxable year, each day being in a different calendar week, the total number of individuals who were in his employ for some portion of the day (whether or not at the same moment of time) was eight or more.
(b) The term "wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash.
(c) The term "employment" means any service, of whatever nature, performed within the United States by an employee for his employer, except—
(1) Agricultural labor;
(2) Domestic service in a private home;
(3) Service performed as an officer or member of the crew of a vessel on the navigable waters of the United States;
(4) Service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of twenty-one in the employment of his father or mother;
(5) Service performed in the employ of the United States Government or of an instrumentality of the United States;
(6) Service performed in the employ of a State, a political subdivision thereof, or an instrumentality of one or more States or political subdivisions;
(7) Service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual.
(d) The term "State agency" means any State officer, board, or other authority, designated under a State law to administer the unemployment fund in each State.
(e) The term "unemployment fund" means a special fund, established under a State law and administered by a State agency, for the payment of compensation.
(f) The term "contributions" means payments required by a State law to be made by an employer into an unemployment fund, to the extent that such payments are made by him without any part thereof being deducted or deductible from the wages of individuals in his employ.
Article 1. General definitions.—As used in these regulations—
(a) The terms defined in the above provisions of law shall have the meanings so assigned to them.
(b) The term "Act" means the Social Security Act (Public, No. 271, Seventy-fourth Congress).
(c) The term "tax" means the excise tax imposed by Title IX of the Act.
(d) The term "taxable year" means any calendar year after the calendar year 1935
(e) The term "Secretary" means the Secretary of the Treasury.
(f) The term "Commissioner" means the Commissioner of Internal Revenue.
(g) The term "collector" means collector of internal revenue.
(h) The term "taxpayer" means any person subject to the tax.
(i) The term "Social Security Board" means the board established pursuant 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 in section 907) shall pay for each calendar year an excise tax, with respect to having individuals in his employ, equal to the following percentages of the total wages (as defined in section 907) payable to him (regardless of the time of payment) with respect to employment (as defined in section 907) during such calendar year:
(1) With respect to employment during the calendar year 1936 the rate shall be 1 per centum;
(2) With respect to employment during the calendar year 1937 the rate shall be 2 per centum;
(3) With respect to employment after December 31, 1937, the shall be 3 per centum.
Art. 200. Nature of tax.—The tax is an excise tax imposed on employers with respect to having individuals in their employ.
Art. 201. Measure of tax.—(a) The measure of the tax is the total amount of wages payable by an employer with respect to employment during the calendar year, regardless of the time of actual payment.
(b) Wages are payable within the meaning of the Act and these regulations (1) if there is an obligation at any time to pay wages with respect to employment during the calendar year, or (2) if, at any time, wages are actually paid with respect to employment during the calendar year. It is immaterial whether such wages are certain in amount at any time within the calendar year, and whether the right exists to enforce the payment of such wages at any time with the calendar year. (See article 207 relating to wages, article 209 (a) relating to estimates of wages, and article 210 relating to adjustments to tax.)
Art. 202. Rate and computations of tax.— The rates of tax applicable for the respective calendar years are as follows:
The tax for any calendar year that is computed by applying the rate for that year to the total wages payable by the employer with respect to employment during such year. (See article 201.)
Section 907 of the act
(a) The term "employer" does not include any person unless on each of some twenty days during the taxable year, each being in a different calendar week, the total number of individuals who were in his employ for some portion of the day (whether or not at the same moment of time) was eight or more.
