...details and means by which the result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done. Treas. Reg. Section 31.3401{c)-l(b). Thus, the determining factor under the common law test is the...

...details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done.7' 3 Thus, the most important factor under the common law is the degree of control, or right of...

...proper, the electors are, mediately or immediately, invested with very ample control over their agents, not only as to what shall be done, but how it shall be done, and by whom it shall be done; they may exact such guarantees as they deem proper for their own indemnity,...

...details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done.2 Thus, the most important factor under the common law is the degree of control, or right of control,...

...also as to the means which that result is accomplished that is, an employee is subject to UK will and control of the employer not only as to what shall be done but here it shall be done. In this connection, it is not necessary that the employer aetually direct or...

...accomplished; that is, an employée is subject to the will and control of the employer not only as к what shall be done but how it shall be done. In this...employer actually direct or control the manner in wnicl the services are performed; it is sufficient if he has the right to do so. The right to discharge...

...is subject to the will and control of the employer not only as to what shall be done, but also as to how it shall be done. In this connection, it is not...employer actually direct or control the manner in which services are performed; it is sufficient if he or she has the right to do so. The right to discharge...

...details and means by which the result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done, but also as to how it shall be done. In this connection, it is not necessary that the employer actually...

...details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall...indicating that the person possessing that right is an 542 (537) employer. Other factors characteristic of an employer, but not necessarily present in every...

...“ ThirtIes, 332 US at 130. “¿ HRJ Res. 296, Pub. L. No. 642, 62 Stat. 438 (1948). the will and control of the employer not only as to what shall be done but [alsoj l¿ow it shall be done.” Over the years, the IRS has identified 20 important factors for determining...