Franklin

Tax Reform Act of 1986 [electronic resource] : Independent Contractors and Section 1706.

Author/Creator:
Library of Congress. Congressional Research Service.
Publication:
[S.l] : [publisher not identified], 1987.
Format/Description:
Government document
Book
1 online resource (14 pages) : digital, PDF file
Subjects:
Contracts.
Income tax.
Income.
System Details:
System requirements: PDF reader software.
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.
Notes:
CRS Report.
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.
Other format:
Microfiche version: Library of Congress. Congressional Research Service. Tax Reform Act of 1986
Access Restriction:
Restricted for use by site license.
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