rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Tax Reform Act of 1986
    sub title: Independent Contractors and Section 1706
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 1987
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: 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.
  note: 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.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Income
  subject:
    topic: Contracts
  subject:
    topic: Income tax
  related item:
    title info:
      title: Tax Reform Act of 1986
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 100617
    record change date: 20260605134632.3
    record identifier: in00003356949