26 U.S. Code § 3508 - Treatment of real estate agents and direct sellers
This section shall not apply for purposes of subtitle A to the extent that the individual is treated as an employee under section 401(c)(1) (relating to self-employed individuals).
1996—Subsec. (b)(2)(A). Pub. L. 104–188 added cl. (iii).
Written determinations for this section
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