U.S. Code » Title 26 » Subtitle Subtitle C— Employment Taxes › Chapter CHAPTER 23— FEDERAL UNEMPLOYMENT TAX ACT

26 U.S.C. § 205

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[Definitions] For purposes of this title—“(1) The term ‘compensation’ means cash benefits payable to individuals with respect to their unemployment.“(2) The term ‘regular compensation’ means compensation payable to an individual under any State unemployment compensation law (including compensation payable pursuant to 5 U.S.C. chapter 85), other than extended compensation and additional compensation.“(3) The term ‘extended compensation’ means compensation (including additional compensation and compensation payable pursuant to 5 U.S.C. chapter 85) payable for weeks of unemployment beginning in an extended benefit period to an individual under those provisions of the State law which satisfy the requirements of this title with respect to the payment of extended compensation.“(4) The term ‘additional compensation’ means compensation payable to exhaustees by reason of conditions of high unemployment or by reason of other special factors.“(5) The term ‘benefit year’ means the benefit year as defined in the applicable State law.“(6) The term ‘base period’ means the base period as determined under applicable State law for the benefit year.“(7) The term ‘Secretary’ means the Secretary of Labor of the United States.“(8) The term ‘State’ includes the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.“(9) The term ‘State agency’ means the agency of the State which administers its State law.“(10) The term ‘State law’ means the unemployment compensation law of the State, approved by the Secretary under section 3304 of the Internal Revenue Code of 1986.“(11) The term ‘week’ means a week as defined in the applicable State law.
Notes of Decisions
Cited in 8 cases, 1929–2018 · leading case: State v. United States, 300 F. Supp. 3d 810 (N.D. Tex. 2018).
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State v. United States, 300 F. Supp. 3d 810 (N.D. Tex. 2018). “1307 (1934) (holding that 26 U.S.C. § 205 's definition of "person" applied to the State of Ohio), overruled on other grounds by Garcia v.”
Pennsylvania Ex Rel. Schnader v. Fix, 9 F. Supp. 272 (M.D. Penn. 1934). · cites it 2× “, title 26, § 205, 26 USCA § 205 (R. S. § 3244, as amended) : “(a) Retail Liquor Dealers.”
La Franca v. United States, 37 F.2d 269 (5th Cir. 1930). · cites it 2× “This was an action against the appellant to recover the tax imposed on retail liquor dealers by section 3244 of the Revised Statutes (26 USCA § 205), the amount of which is increased by section 35 of title 2 of the National Prohibition Act (27 USCA § 52), the penalty for failure…”
Day v. United States, 31 F.2d 71 (8th Cir. 1929). “The evidence in support of these counts is conceded to be sufficient, if the deputy sheriffs’ evidence, to which reference has been made, is considered, but error is assigned because of the refusal of a tendered instruction requiring the jury to find that the defendant had the…”
Green v. Page, 9 F. Supp. 844 (S.D. Ga. 1935). “, as amended (title 26 USCA § 205), nor said section 701, confers “such power that the said Collector seeks to exercise, and he and his deputies are undertaking to punish the complainant by fines and penalties for an alleged criminal offense without hearing, information,…”
Motlow v. United States, 35 F.2d 90 (8th Cir. 1929). “(26 USCA §§ 205, 221), relating to wholesale liquor dealers, recognizes a distinction between such dealers and distillers, and exempts distillers from the tax imposed upon wholesale liquor dealers.”
United States v. Columbia Fruit Prods. Co., 10 F. Supp. 873 (E.D. Pa. 1935). “as amended (26 USCA § 205), 4 -months ending June 30, 1930.”
Liberis v. Nee, 10 F. Supp. 336 (N.D. Fla. 1935). “; that he paid the tax required by law in accordance with provisions of section 205, title 26, United States Code (26 USCA § 205); that the defendants now allege that the complainant has engaged in the business of a retail liquor dealer at a time forbidden by the laws of the…”
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