Federal Income, Gift and Estate Taxation
... a crowd control corporation where the corporation provides supervisors and instructions to the guards.48 See Chapter 74. ... 54 [4] Clergymen The only professional exempt from self-employment tax is a duly ordained minister or a Christian ... 47 Rev Rul 55-734, 1955-2 CB 413; see Simpson v Commr, 64 TC 974 (1975) (insurance agent); Rev Rul 56-453, 1956-2 CB 687 (owner-driver of truck). ... 54 Rev Rul 58-549, 1958-2 CB 425; see Rev Rul 61-113, 1961-1 CB 400. assistance.
| Title | : | Federal Income, Gift and Estate Taxation |
| Author | : | Jacob Rabkin, Mark H. Johnson |
| Publisher | : | - 1942 |
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