leasing organization

(2)For purposes of paragraph (1), the term “leased employee” means any person who is not an employee of the recipient and who provides services to the recipient if— (A)such services are provided pursuant to an agreement between the recipient and any other person (in this subsection referred to as the “leasing organization”), (B)such person has performed such services for the recipient (or for the recipient and related persons) on a substantially full-time basis for a period of at least 1 year, and (C)such services are performed under primary direction or control by the recipient.

Source

26 USC § 414(n)(2)


Scoping language

For purposes of paragraph
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