CCA 201027051
Common Law Tests
ID: CCA_2010060716083241 Number: 201027051
Release Date: 7/9/2010
Office: ---
UILC: 3121.04-01
From: ---
Sent: Monday, June 07, 2010 4:08:34 PM
To: ---
Cc: ---
Subject: RE: question
--- --My answer is that state law does not dictate application of federal employment taxes. While it is relevant to look at the type of entity involved and how they conduct their business (and state law provisions may shed some light on those facts), the state laws do not dictate whether the workers are employees or not. If you want to discuss a specific case please let me know.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201028039 · Hedging transactions
- cca-201028038 · Pensions
- cca-201028037 · Partnership Item
- cca-201028036 · Back Pay
- cca-201028035 · Employees
- cca-201028034 · Abatements
- cca-201028033 · Settlement Agreement
- cca-201028032 · Partner
- cca-201028031 · Partnership Item
- cca-201028001 · Disclosure to Persons Having Material Interest
- tam-201027045 · Determination of Amount of and Recognition of Gain or…
- cca-201027056 · Partner
- cca-201027051 · Common Law Tests
- cca-201027050 · Partner
- cca-201027049 · Collection Due Process - Levy
- cca-201027048 · Period of Limitations for Making Assessments
- cca-201027047 · Periods of Limitation on Suits (Barred v. Not Barred)
- cca-201027046 · Withholding Exemptions and Exemption Certificates
- cca-201026036 · Pending Appeal to Tax Court
- cca-201026035 · Collection Due Process - Levy
- cca-201026034 · Mailing Notice
- cca-201026033 · Periods of Limitation on Suits (Barred v. Not Barred)
- cca-201025076 · Definitions and Special Rules; Tax Matters Partner
- cca-201025075 · Definitions and Special Rules; Affected Item
- cca-201025074 · Definitions and Special Rules; Partnerships