Internal Revenue Service ... (section 2), points out the differences between an independent contractor and an employee and gives examples from various types of occupations. ... People such as lawyers, contractors, subcontractors, public stenographers, and auctioneers who follow an independent trade, business, anbsp;...
|Title||:||Employer's Supplemental Tax Guide (supplement to Circular E, Employer's Tax Guide, Publication 15).|
|Author||:||United States. Internal Revenue Service|