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

 
 Friday, Dec. 21, 2018 from 10:00 am to 1:00 pm
 Online
 
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VSCPA Members
$99.00 Regular Registration
Nonmembers
$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
Prerequisite:

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.

Syllabus

Lesson 1.

Introduction

Lesson 2.

The Plan to Circumvent Section 530

Lesson 3.

Uniform and Harmonious Acts

Lesson 4.

Coterminous Federal and State Acts

Lesson 5.

Contextual Qualification

Lesson 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.

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