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KISTER

FEDERAL
VOLUME 2

1934
AflTED

NUMBER 200

Washington, Friday, October 15, 1937
TREASURY DEPARTMENT.
Bureau of Internal Revenue.
Regulations 100
E m plo y e r s T a x , E m p l o y e e s T a x , and E m p l o y e e R epresen
tatives T a x U nder th e C arriers T a x in g A ct o p 19371
TABLE OF CONTENTS
C h a p t e r I D e f i n i t i o n s SECTION 1 OF THE ACT

Article 1. Definitions of miscellaneous terms:
a Terms defined in the Act.
b Act.
e Act of August 29, 1935.
d Railway Labor Act.
e Social Security Act.
/ Tax, g Employers tax.
h Employees tax.
i Employee representatives tax.
j Secretary.
fc Commissioner.
1 Collector.
SECTION 1 A OF THE ACT
SECTION 1 I OF THE ACT

Article 2. Who are employers.
SECTION 1 B OF THE ACT
SECTION 1 D OF THE ACT
SECTION 1 H AND I OF THE ACT

Article 3. Who are employees:
a General.
b Employees of local lodges or divisions o f railway labor organizations.
SECTION 1 C OF THE ACT

Article 4. Who are employee representatives.
SECTION 1 E OF THE ACT
SECTION 5 OF THE ACT

Article Article Article Article
5.
6.
7.
8.

Definition of compensation.
Items included as compensation.
Compensation when earned.
Compensation when paid.
C h a p te r I I Em p l o y e e s T ax SECTION 2 A OF THE ACT

Article 201. Measure of employees tax.
Article 202. Rates and computation of employees tax.
SECTION 2 B OF THE ACT
SECTION 607 OF THE REVENUE ACT OF 1934, MADE APPLICABLE BY
SECTION 7 C OF THE ACT

Article 203. Collection of, and liability for, employees tax.
C h apter I II Em plo ye r s T ax SECTION 3 A OF THE ACT

Article 301. Measure of employers tax.
Article 302. Rates and computation of employers tax.
1Public, No. 174, Seventy-fifth Congress.

C h a p t e r I V E m p l o y e e R e p r e s e n t a t iv e s

T ax
SECTION 5 OF THE ACT

Article 401. Measure of employee representatives tax.
Article 402. Rates and computation o f employee representatives tax.
Ch apter V R etu rn s
and
Paym ent
of
T

ax
SECTION 7 A , B , C , AND D OF THE ACT
SECTION 602 OF THE REVENUE ACT OF 1926, MADE APPLICABLE BY
SECTION 7 C OF THE ACT
SECTION 1102 OF THE REVENUE ACT OF 1926 MADE APPLICABLE BY
SECTION 7 C OF THE ACT
SECTION 3165 OF THE UNITED STATES REVISED STATUTES, AS AMENDED
SECTION 3176 OF THE UNITED STATES REVISED STATUTES, AS AMENDED
BY SECTION 1103 OF THE REVENUE ACT OF 1926 AND SECTION 619
D OF THE REVENUE ACT OF 1928

Article 501. In itial and quarterly returns of tax.
a General.
r , b Returns of employers required by State law to pay com pensation on weekly basis.
Article 502. Pinal returns.
Article 503. Execution of returns.
Article 504. Use of prescribed forms.
Article 505. Place and tim e for filing returns Article 506. Payment of tax.
Article 507. When fractional part of cent may be disregarded.
C h a p t e r V I A d j u s t m e n t
of
Em plo yees T

ax and
Em plo yers T ax
SECTION 2 C OF THE ACT
SECTION 3 B OF THE ACT

Article 601. Adjustments in general.
Article 602. Adjustment of employees tax:
a Undercollections 1 Prior to filing of return.
2 A fter return is filed.
b Overcollections 1 Prior to filing of return.
2 After return is filed.
Article 603. Adjustment of employers tax:
a Underpayments.
b Overpayments.
C h a p t e r V II C r e d it s a n d R e f u n d s SECTION 4 OF THE ACT
SECTION 1120 OF THE REVENUE ACT OF 1926, MADE APPLICABLE BY
SECTION 7 C OF THE ACT
SECTION 3220 OF UNITED STATES REVISED STATUTES, AS AMENDED BY
SECTION 1111 OF THE REVENUE ACT OF 1926 AND SECTION 619 B
OF THE REVENUE ACT OF 1928
SECTION 3228 A OF UNITED STATES REVISED STATUTES, AS AMENDED
BY SECTION 1112 OF THE REVENUE ACT OF 1926 AND SECTION 619 C
OF THE REVENUE ACT OF 1928 AND SECTION 1106 OF THE REVENUE
ACT OF 1932
SECTION 3477 OF UNITED STATES REVISED STATUTES

Article 701. Credit or refund in general.
Article 702. Credit or refund of overpayments of tax under this Act which are not adjustable.
SECTION 7 E OF THE ACT
SECTION 9 A OF THE ACT

Article 703. Credit and refund of taxes paid under Title V III of the Social Security Act for period during which liability existed under this Act.

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