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Why Section 530 of the Revenue Act of 1978 Applies to the States

 Tue, 12/18/2018 from 8:00 pm to 11:00 pm
19 / 2-31630
Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
Member Price
$99.00 Regular Registration
Your Price
$129.00 Regular Registration
Designed For:

*Recognize the history of uniform and harmonious federal and state tax acts correctly requires the several state employment acts must be uniform and harmonious among themselves with respect to FUTA *Recognize the history of the Federal Unemployment Tax Act correctly requires the several state


This webcast is an intermediate continuing education webcast. It is assumed the webcast participant has fundamental familiarity with Section 530 of the Revenue Act of 1978.

This webcast's bold claim is Section 530 of the Revenue Act of 1978 applies to the states. The issue is topical given the Obama Administration's current use of Memoranda of Understanding among the IRS, DOL, and several states to challenge independent contractor misclassification. The transparent MOU purpose is to circumvent employment tax constraints Congress imposed on IRS subtitle C determinations in furtherance of, inter alia, Affordable Care Act objectives. However and as the webcast demonstrates, when Congress enacted Section 530 it contextually qualified the subtitle C definitional infrastructure. Well settled dual federal-state employment tax jurisprudence imposes an obligation each state act must be coterminous, harmonious, and uniform with the federal progenitor. Since Congress has never impounded Section 530 in the Internal Revenue Code, per se, it may well be the provision's contextual qualification extends beyond title 26 boundaries. SyllabusLesson 1.IntroductionLesson 2.The Plan to Circumvent Section 530Lesson 3.Uniform and Harmonious ActsLesson 4. Coterminous Federal and State ActsLesson 5.Contextual QualificationLesson 6. Indiana v. Missouri **This course is approved by the IRS. The submission of a completed request form, found under the materials tab, is required for credit.

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

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