CFR 26-54.4980H-3-2014
国内税收. 第54部分:养老保险消费税. 第54.4980H–3节:全职员工的确定.

Internal revenue. Part54:Pension excise taxes. Section54.4980H–3:Determining full-time employees.


 

 

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标准号
CFR 26-54.4980H-3-2014
发布
2014年
发布单位
US-CFR-file
当前最新
CFR 26-54.4980H-3-2014
 
 
适用范围
(a) In general. This section sets forth the rules for determining hours of service and status as a full-time employee for purposes of section 4980H. These regulations provide two methods for determining full-time employee status— the monthly measurement method, set forth in paragraph (c) of this section, and the look-back measurement method, set forth in paragraph (d) of this section. The monthly measurement method applies for purposes of determining and calculating liability under section 4980H(a) and (b), as well as, with respect to paragraph (c)(1) of this section, determination of applicable large employer status (except with respect to the weekly rule under the monthly measurement method).

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