Wages

ID: CCA_2012032912304032 Number: 201216038
Release Date: 4/20/2012
Office: ---
UILC: 3121.01-00
From: ---
Sent: Thursday, March 29, 2012 12:30:52 PM
To: ---
Cc:
Subject: RE: Royalty case ---
---
That sounds right to me. These payments definitely seem to be compensation for services (wages) that should be reported as such on Forms W-2. I can't see any basis for classifying the payments as royalties. The employees are performing services, and they don't have any ownership interest in the property that is generating the income. I think you are on the right track.
---