Employee means any individual who, under the common law rules that apply in determining the employer-employee relationship (as applied for purposes of section 3121(2) of the Internal Revenue Code of 1986), is considered to be employed by, or an employee of, an entity. (Application of these common law rules is discussed in 20 CFR 404.1007 and 26 CFR 31.3121(d)-1(c).)


42 CFR § 411.351

Scoping language

As used in this subpart, unless the context indicates otherwise:

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