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Tax Reform Act of 1986 : Independent Contractors and Section 1706.
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- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Contracts.
- Income tax.
- Income.
- Physical Description:
- 1 online resource (14 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 1987.
- System Details:
- System requirements: PDF reader software.
- text file
- 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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