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Article
Avoiding Self-Employment Tax
Agricultural Law Digest
Disciplines
Abstract
Two recent private letter rulings issued about a month apart in late 1991 have provided additional guidance on the IRS national office position on two of the strategies used to avoid self-employment tax. In both rulings, the IRS position was adverse to the taxpayers.
Publication Date
7-17-1992
Citation Information
Neil Harl. "Avoiding Self-Employment Tax" (1992) Available at: http://works.bepress.com/neil-harl/110/