Social Security Rulings on Federal Old-age, Survivors, Disability, Health Insurance, Supplemental Security Income, and Black Lung Benefits: Cumulative bulletin
Social Security Administration, Office of Operational Policy and Procedure., 1960
Combines the social security rulings which were published during the cumulative periods and have not been obsoleted to dates specified in individual cumulative editions.
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Accordingly activities Administration adoption Appeals August basis became entitled beginning birth burial child child's insurance benefits claim claimant computing considered continued court creditable death December decision decree deductions depends determining died disability earnings from self-employment earnings record effect employee employment engaged entitled to benefits established evidence examiner expenses fact farm filed application findings fully hearing held husband income individual Internal Revenue Code issue January June living lump-sum death payment March marriage married material meaning meets month mother's old-age insurance benefits operation paid participation payment performed period person pertinent plaintiff present primary insurance amount production provides qualify quarters of coverage question reason received Regulations rendered rentals reported requirements Secretary section 202 September showing Social Security Act Social Security Administration status substantial tenant tion trade or business United wages widow wife worker
Page 238 - ... (e) Scope of review So far as necessary to decision and where presented the reviewing court shall decide all relevant questions of law, interpret constitutional and statutory provisions, and determine the meaning or applicability of the terms of any agency action.
Page 159 - Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done.
Page 199 - The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted for as of a different period.
Page 290 - An interlocutory or permanent injunction restraining the enforcement, operation or execution of any state statute by restraining the action of any officer of such State in the enforcement or execution of such statute...
Page 308 - In investing, reinvesting, purchasing, acquiring, exchanging, selling and managing property for the benefit of another, a trustee shall exercise the judgment and care, under the circumstances then prevailing, which men of prudence, discretion and intelligence exercise in the management of their own affairs, not in regard to speculation, but in regard to the permanent disposition of their funds, considering the probable income, as well as the probable safety of their capital.
Page 166 - 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 common law rules.
Page 437 - For purposes of paragraph (1), an individual shall be considered to be disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of longcontinued and indefinite duration.
Page 172 - Amounts paid specifically — either as advances or reimbursements — for traveling or other bona fide ordinary and necessary expenses incurred or reasonably expected to be incurred in the business of the employer are not wages.
Page 200 - ... from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of a trade or business.