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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 independent contractors.
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.
Library of Congress. Congressional Research Service.