Employment status : employee v. independent contractor /
Saved in:
Author / Creator: | Marmoll, Helen E., author. |
---|---|
Imprint: | Arlington, VA : Tax Management, [2001]- |
Description: | 1 online resource |
Language: | English |
Series: | U.S. income portfolios ; 391-5th Tax management portfolios ; 391-5th. |
Subject: | |
Format: | E-Resource Journal |
URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/5669453 |
Varying Form of Title: | Employee versus independent contractor |
---|---|
Other authors / contributors: | Tax Management Inc., issuing body. |
Frequency: | Updated irregularly |
Notes: | Published: Washington, D.C., 2001-2007. Includes bibliographical references. Description based on contents viewed on March 8, 2019; title from description page. |
Summary: | " ... describes in detail who is an "employee" for federal employment tax purposes and emphasizes the controversial difference between "employee" and independent contractor. Defining the "employee" requires an examination of both the applicable common law factors and any special statutory provisions in the area. This Portfolio examines the definition of employee, as well as the definition of wages and employer for federal employment tax purposes. Because the authorities do not always form a cohesive whole, each occupation is examined separately under the common law rules and--when applicable--under the special statutory rules. Attempted statutory solutions to controversial areas are examined in particular detail, both as to their applicability as well as their effectiveness. In addition, where identifiable, the statutory scheme has been compared to the practices and audit policies of the Internal Revenue Service." |
Other form: | Print version: Marmoll, Helen E. Employment status. Arlington, VA : Tax Management, [2018]- 9781633592582 |
Similar Items
-
Employment classification issues : hearings before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Fourth Congress, second session, June 4 and 20, 1996.
Published: (1997) -
Employment classification issues hearings before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Fourth Congress, second session, June 4 and 20, 1996.
Published: (1997) -
Description of law and bills relating to classification of employees and independent contractors for tax purposes (H.R. 4531, H.R. 4971, H.R. 5729, H.R. 5867, and H.R. 6311) : scheduled for a hearing by the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, House of Representatives on June 11, 1982 /
Published: (1982) -
Employment classification issues hearings before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Fourth Congress, second session, June 4 and 20, 1996.
Published: (1997) -
Federal tax baedeker : an explanation of key tax rules, 2002 /
Published: (2002)