§218 — Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
39 cases·16 followed·4 distinguished·19 cited—41% support
Statute Text — 26 U.S.C. §218
[§ 218. Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778] Section, added Pub. L. 92–178, title VII, § 702(a), Dec. 10, 1971, 85 Stat. 561; amended Pub. L. 93–625, §§ 11(d), 12(b), Jan. 3, 1975, 88 Stat. 2120; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to contributions to candidates for public office. A prior section 218 was renumbered section 226 of this title. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal effective with respect to contributions the payment of which is made after Dec. 31, 1978, in taxable years beginning after such date, see section 113(d) of Pub. L. 95–600, set out as an Effective Date of 1978 Amendment note under section 24 of this title.
39 Citing Cases
Finally, she is not a statutory employee under section 3121(d)(4) because there is no evidence she performs services included under an agreement entered into pursuant to section 218 ofthe Social Security Act.
Other federal laws give us even more hints--for example, the Social Security Administration adopted a definition (identical to the one that the Commissioner used in his revenue ruling) for applying section 218 ofthe Social Security Act:7 When a public official receives remuneration for services in the form ofa "fee" directly from members ofthe public with whom he or she does business, that is considered to be a "fee." Otherwise, ifpayment is made to a public official from government funds, and n
an agreement entered into by such State and the Commissioner of Social Security pursuant to section 218 of the Social Security Act", 42 U .S .C .
In support of this argument, respondent points out that petitioner’s employment contracts with the DOI constitute agreements entered into pursuant to section 218 of the Social Security Act.
Petitioners' argument fails to account for the fact that In re Ahrens' Estate and In re Allen's Will were decided under a different statute, Surrogate's Court Act (SCA), section 218, the predecessor to EPTL section 11-1.5.
services for remuneration for any person-- (A) as an agent-driver or commission- driver * * *; (B) as a full-time insurance salesman; (C) as a home worker * * *; or (D) as a traveling or city salesman * * *; * * * [under specified conditions]; or (4) any individual who performs services that are included under an agreement entered into pursuant to section 218 of the Social Security Act.
services for remuneration for any person-- (A) as an agent-driver or commission- driver * * *; (B) as a full-time insurance salesman; (C) as a home worker * * *; or (D) as a traveling or city salesman * * *; * * * [under specified conditions]; or (4) any individual who performs services that are included under an agreement entered into pursuant to section 218 of the Social Security Act.
ervices for remuneration for any person-- (A) as an agent-driver or commission- driver * * *; (B) as a full-time insurance salesman; (C) as a home worker * * *; or (D) as a traveling or city salesman * * *·, * * * [under specified conditions]; or (4) any individual who performs services that are included under an agreement entered into pursuant to section 218 of the Social Security Act.
s for remuneration for any person-- (A) as an agent-driver or commission- driver * * *; - 8 - (B) as a full-time insurance salesman; (C) as a home worker * * *; or (D) as a traveling or city salesman * * *; * * * [under specified conditions]; or (4) any individual who performs services that are included under an agreement entered into pursuant to section 218 of the Social Security Act.
services for remuneration for any person-- (A) as an agent-driver or commission- driver * * *; (B) as a full-time insurance salesman; (C) as a home worker * * *; or (D) as a traveling or city salesman * * *; * * * [under specified conditions]; or (4) any individual who performs services that are included under an agreement entered into pursuant to section 218 of the Social Security Act.
services for remuneration for any person-- (A) as an agent-driver or commission- driver * * *; (B) as a full-time insurance salesman; (C) as a home worker * * *; or (D) as a traveling or city salesman * * *; * * * [under specified conditions]; or (4) any individual who performs services that are included under an agreement entered into pursuant to section 218 of the Social Security Act.
600, 617; see also Staff of Joint Comm.
The bill as reported by the Senate Finance Committee and as passed by the Senate included subsection (h), as proposed to be enacted by section 218(a)(2) of the bill, but did not have a provision corresponding to paragraph (5)--the election-out provision.
The bill as reported by the Senate Finance Committee and as passed by the Senate included subsection (h), as proposed to be enacted by section 218(a)(2) of the bill, but did not have a provision corresponding to paragraph (5) — the election-out provision.