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Why Congress Needs To Fix The Employee/Independent Contractor Tax Rules: Principles, Perceptions, Problems, And Proposals, Walter H. Nunnallee
Why Congress Needs To Fix The Employee/Independent Contractor Tax Rules: Principles, Perceptions, Problems, And Proposals, Walter H. Nunnallee
North Carolina Central Law Review
No abstract provided.
Federal Taxation, Steven C. Evans
Federal Taxation, Steven C. Evans
Mercer Law Review
The federal tax cases decided by the Eleventh Circuit during 1991 reversed one trend and continued another trend of 1990. The Eleventh Circuit decided a number of procedural tax cases during 1991. This trend is similar to the number of procedural cases decided in years prior to 1990, but is substantially more than the number of procedural cases decided by the Eleventh Circuit in 1990. Cases decided under the Employment Retirement Income Security Act of 1974 ("ERISA"), as amended, continued to constitute the majority of the substantive tax cases decided by the Eleventh Circuit during 1991.