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.
"Avoiding Self-Employment Tax,"
Agricultural Law Digest: Vol. 3
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol3/iss15/1