Journal Issue:
Agricultural Law Digest: Volume 3, Issue 15
Agricultural Law Digest: Volume 3, Issue 15
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Publication
Avoiding Self-Employment Tax
(
1992-07-17)
Two recent private letter rulings issued about a month apart in late 1991 have provided additional guidance on the IRS national office position on two of the strategies used to avoid self-employment tax. In both rulings, the IRS position was adverse to the taxpayers.
Publication
Cases, Regulations and Statutes
(
1992-07-17)