...American Samoa. (j) Employee. The term "employee" means — (1) any officer of a corporation; or (2) any individual who, under the usual common law rules...employer-employee relationship, has the status of an employee; or (3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this...

...American Samoa. (j) Employee. The term "employee" means — (1) any officer of a corporation; or (2) any individual who, under the usual common law rules...employer-employee relationship, has the status of an employee; or (3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this...

...For purposes of this chapter, the term "employee" means — (1) Any officer of a corporation; or (2) Any individual who, under the usual common law rules...employer-employee relationship, has the status of an employee; or (3) Any individual (other than an individual who is an employee under paragraph (1) or (2) who performs...

...For purposes of this chapter, the term "employee" means — (1) Any officer of a corporation: or (2) Any individual who. under the usual common law rules...employer-employee relationship, has the status of an employee; or (3) Any individual (other than an individual who is an employee under paragraph (1) or (2)) who...

...chapter, the term "employee" Includes an officer of a corporation, but such term does not Include — (1) Any Individual who, under the usual common law rules...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...

...chapter, the term "employee" includes an officer of a corporation, but such term does not Include — (1) Any individual who, under the usual common law rules...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...

...For purposes of this chapter, the term "employee" means — (1) Any officer of a corporation; or (2) Any individual who, under the usual common law rules...the employer-employee relationship, has the status oí an employee; or (3) Any individual (other than an individual who Is an employee under paragraph...

...chapter, the term "employee" Includes an officer of a corporation, but such term does not include — (1) Any individual who, under the usual common law rules...determining the employer-employee relationship, has the itatus of an independent contractor, or (2) Any individual (except an officer of a corporation) who...

...48—19, and section 206 (a) at page 150, that language being "the term employee meuns (1) * * • (2). Any individual who under the usual common law rules...the employer-employee relationship has the status of any employee. For purposes of this paragraph if an individual (either alone or as a member of a group)...

...for purposes of that section. See Rev. Eul. 61-21, CB 1961-1, 431, particularly case 2 on page 433. Section 3121 (d) of the Federal Insurance Contributions..."employee" means any individual who, under the usual common l&w rules applicable in determining the employer-employee relationship, has the status of an employee....