Property transferred in connection with performance of services.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1995. The length of the article is 1054 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Proposed IRS regulations under section 83(h) will not require employers to determine whether employee service providers have actually included property received for the services in their taxable income, as is the case under existing law, but employers may still be liable for withholdings not made. Under current law, non-employer service recipient have no obligation to ensure that property transferred for services is included in income. When the service provider is an employee, the employer must demonstrate actual inclusion, such as withholding.

Citation Details
Title: Property transferred in connection with performance of services.
Author: Peter I. Elinsky
Publication:The Tax Adviser (Magazine/Journal)
Date: June 1, 1995
Publisher: American Institute of CPA's
Volume: 26 Issue: n6 Page: 334(3)

Distributed by Thomson Gale