CCA 200929010
Common Law Tests
ID: CCA_2009061913275741 Number: 200929010
Release Date: 7/17/2009
Office: ---
UILC: 3121.04-01
From: ---
Sent: Friday, June 19, 2009 1:27:59 PM
To: ---
Cc: ---
Subject: question
Is that a state case, ---? I have not heard of it. State law determinations are not determinative for federal employment tax purposes of whether a worker is a common law employee.
Source: view the official PDF
Nearby sections (25 sections)
- cca-200930041 · Notice to Partners of Proceedings
- cca-200930040 · Settlement Agreement
- cca-200930039 · Tax on Prohibited Transactions
- cca-200930038 · Statutory Exemptions
- cca-200930037 · Kintner-Type
- cca-200929017 · Settlement Agreement
- cca-200929016 · Assessment of Partnership Items, Converted to…
- cca-200929015 · Back Pay
- cca-200929014 · Employment
- cca-200929013 · Items Cease to Be Partnership Items in Certain Cases
- cca-200929012 · Tenancy, Held in--Joint
- cca-200929011 · Request for Tax Matters Partner
- cca-200929010 · Common Law Tests
- cca-200929009 · Election by Small Business Corporation
- cca-200929008 · Not Employees Under Section 530 of 1978 Revenue Act
- cca-200929007 · Gross Income v. Not Gross Income
- cca-200929006 · Election by Small Business Corporation
- cca-200929005 · Contributions to Roth IRA (Notice 2004-8)
- cca-200929004 · Tips and Gratuities
- cca-200929001 · Determination of Rate of Interest; Compounding of…
- cca-200928042 · Exception for Small Partnerships
- cca-200928041 · Extension by Agreement
- cca-200928040 · Receipts for Employees
- cca-200928039 · Not Employees Under Section 530 of 1978 Revenue Act
- cca-200928038 · Prohibited Transaction