IRS rules about contractors

Subject: IRS rules about contractors
From: Richard Mateosian <srm -at- C2 -dot- ORG>
Date: Sat, 4 Nov 1995 12:58:58 -0800

>> If I had to suggest one topic to add it would be updating information on
IRS Code Paragraph 1706 and Regulation Ruling 87-44, both regarding tests as
to whether an independent contractor is a company employee in disguise. The
ruling is soon to be condensed, a lawyer said last week.<<

I've asked this before, but so far no answer. Is there a URL I can point to
from my web page to direct confused or curious clients to Rev-Rul 87-44?

By the way, the anticipated condensation is probably Jon Christensen's HR
1972, the Independent Contractor Simplification Act of 1955. This was one of
the subjects of our chapter's October STC meeting. There's an article about
that meeting in the latest Ragged Left, the Berkeley STC chapter newsletter
(annual subscriptions $12 for STC members, $16 for non-members, more outside

I wrote the article and plan to put it up on my web page RSN. ...RM

Richard Mateosian President, Berkeley STC
Freelance Technical Writer srm -at- c2 -dot- org Review Editor, IEEE Micro

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