Tax Reform Act of 1986 : Independent Contractors and Section 1706.
Discusses issues raised by a provision of the Tax Reform Act of 1986 which permits the Internal Revenue Service to apply common law tests to determine whether technical service workers, placed by agencies or companies to provide services to third parties, should be classified as employees or as inde...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
| Published: |
[Place of publication not identified] :
[publisher not identified],
1987.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | Discusses issues raised by a provision of the Tax Reform Act of 1986 which permits the Internal Revenue Service to apply common law tests to determine whether technical service workers, placed by agencies or companies to provide services to third parties, should be classified as employees or as independent contractors. |
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| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |