applicable requirements

(2) Applicable requirements For purposes of paragraph (1), the term “applicable requirements” means the requirements described in paragraph (1) which would be applicable consistent with the employer’s treatment of the employee as not being an employee for purposes of chapter 24 or subchapter A of chapter 21.

Source

26 USC § 3509(b)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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