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" ... common-law facts and circumstances test that seeks to determine whether the service provider is subject to the control of the service recipient, not only as to the nature of the work performed, but the circumstances under which it is performed. Under... "
Exploiting Workers by Misclassifying Them as Independent Contractors ... - Page 102
by United States. Congress. House. Committee on Government Operations. Employment and Housing Subcommittee - 1991 - 210 pages
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Tax Revenue Losses and Tax Administration Problems Involving ..., Volume 4

United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - 1989 - 164 pages
...nontax incentives for an employer to classify workers as independent contractors rather than employees. Whether a worker is an employee or an independent...is an employee, the employer is required to pay the employer share of the Social Security tax, or FICA, as it is referred to; the Federal unemployment...
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Description of Miscellaneous Tax Proposals: Scheduled for Hearings Before ...

United States. Congress. House. Committee on Ways and Means - 1995 - 332 pages
...independent contractor also has greater ability to deduct work-related expenses. Under present law, the determination of whether a worker is an employee or an independent contractor is generally made under a 20-factor common-law facts and circumstances test that seeks to determine whether...
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Budget Reconciliation Recommendations of the Committee on Finance Regarding ...

United States. Congress. Senate. Committee on Finance - 1995 - 452 pages
...independent contractor also has greater ability to deduct work-related expenses. Under present law, the determination of whether a worker is an employee or an independent contractor is generally made under a 20-factor common-law facts and circumstances test that seeks to determine whether...
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Balanced Budget Reconciliation Act of 1995: Committee ..., Volume 4

United States. Congress. Senate. Committee on the Budget - 1995 - 1006 pages
...independent contractor also has greater ability to deduct work-related expenses. Under present law, the determination of whether a worker is an employee or an independent contractor is generally made under a 20-factor common-law facts and circumstances test that seeks to determine whether...
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Clarifying the Status of Independent Contractors: Hearing Before the ...

United States. Congress. House. Committee on Small Business. Subcommittee on Taxation and Finance - 1996 - 130 pages
...contractors, but that is not our policy. What happens is that the law forces us into being involved in the determination of whether a worker is an employee or an independent contractor because Mr. BARTLETT. Why do you think the law is there, then? If all you're doing is Mr. WASHBURN....
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Small Business Taxation Proposals: Hearing Before the Subcommittee ..., Volume 4

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and IRS Oversight - 1999 - 174 pages
...justification. All aspects of the actual work and authority relationships on the job ought to be relevant to the determination of whether a worker is an employee or an independent contractor. Regardless whether on-the-job behavior and relationships arise because a legal standard requires them...
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Study of the Overall State of the Federal Tax System and Recommendations for ...

United States. Congress. Joint Committee on Taxation - 2001 - 620 pages
...independent contractor also has greater ability to deduct workrelated expenses. Under present law, the determination of whether a worker is an employee or an independent contractor is generally made under a facts and circumstances test that seeks to determine whether the worker is subject...
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