CCA 200948046
Wages
ID:
Office:
UILC:
CCA_2009101516360232
---
3121.01-00
Number: 200948046
Release Date: 11/27/2009
From: ---
Sent: Thursday, October 15, 2009 4:36:05 PM
To: ---
Cc:
Subject: Federal Government as One Employer
---
As we discussed, there is a Revenue Ruling that indicates that the United States government is one employer. It is Revenue Ruling 58-599. It does not specifically deal with the wage base, but it does say the US government is one employer. The Rev Rul also cites a Comptroller General Opinion that would apply. I hope this is helpful.
---
---
---
---
---
Source: view the official PDF
Nearby sections (25 sections)
- cca-200949038 · Trade or Business (Deductible v. Not Deductible)
- cca-200949037 · Reduction in Tax for Logging Use
- cca-200949001 · Special Liens for Estate and Gift Tax
- tam-200948042 · Premium Adjustment
- cca-200948054 · General Rule for Taxable Year of Deduction (Year Paid…
- cca-200948053 · Period for Filing Petition
- cca-200948052 · Accuracy-related penalty
- cca-200948051 · Exception for Small Partnerships
- cca-200948050 · Extension by Agreement
- cca-200948049 · Participation in Administrative Proceedings; Waivers;…
- cca-200948048 · Disclosure for Investigative Purposes
- cca-200948047 · Extension by Agreement
- cca-200948046 · Wages
- cca-200948045 · Exception for Small Partnerships
- cca-200948044 · Settlement Agreement
- cca-200948043 · Past Audit
- cca-200947052 · Partner
- cca-200947051 · Disclosure in Judicial or Administrative Tax…
- cca-200947050 · Notice to Partners of Proceedings
- cca-200947049 · Signing of Partnership Returns
- cca-200947048 · Administrative Adjustments Requests
- cca-200947047 · Administrative Adjustments Requests
- cca-200947046 · Binds All Partners
- cca-200947045 · Request for Tax Matters Partner
- cca-200947044 · Affected Item