The Resource Employment status : employee v. independent contractor, Helen E. Marmoll

Employment status : employee v. independent contractor, Helen E. Marmoll

Label
Employment status : employee v. independent contractor
Title
Employment status
Title remainder
employee v. independent contractor
Statement of responsibility
Helen E. Marmoll
Title variation
Employee versus independent contractor
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... describes in detail who is an "employee" for federal employment tax purposes and emphasizes the controversial difference between "employee" and independent contractor. Defining the "employee" requires an examination of both the applicable common law factors and any special statutory provisions in the area. This Portfolio examines the definition of employee, as well as the definition of wages and employer for federal employment tax purposes. Because the authorities do not always form a cohesive whole, each occupation is examined separately under the common law rules and--when applicable--under the special statutory rules. Attempted statutory solutions to controversial areas are examined in particular detail, both as to their applicability as well as their effectiveness. In addition, where identifiable, the statutory scheme has been compared to the practices and audit policies of the Internal Revenue Service."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Marmoll, Helen E
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 391-5th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
391-5th
http://library.link/vocab/subjectName
  • Employees
  • Income tax
  • Independent contractors
Label
Employment status : employee v. independent contractor, Helen E. Marmoll
Instantiates
Publication
Note
Published: Washington, D.C., 2001-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Statutory provisions involved -- Pertinent indicators -- Identifying wages -- Identifying employment -- Analysis of authorities by occupation -- Special situations -- Employment tax litigation considerations -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60327088
System details
Mode of access: World Wide Web
Label
Employment status : employee v. independent contractor, Helen E. Marmoll
Publication
Note
Published: Washington, D.C., 2001-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Statutory provisions involved -- Pertinent indicators -- Identifying wages -- Identifying employment -- Analysis of authorities by occupation -- Special situations -- Employment tax litigation considerations -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60327088
System details
Mode of access: World Wide Web

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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