Classification as a Statutory Employee
Statutory employee status may be beneficial for both an employee and his or her employer; however, an employee must meet specific requirements to qualify as a statutory employee. This article discusses the rules regarding statutory employee status set out in the Code and the regulations and how these rules have
Published on December 01, 2010
Recently Issued Sec. 108(e)(8) Regulations Liquidation Value Safe Harbor
Recently issued final regulations on partnership debt-for-equity exchanges contain a liquidation value safe-harbor method for valuing the partnership interest received in exchange for the cancellation of debt.
Published on April 01, 2013
Results per page