IRS Logo
Print - Click this link to Print this page

IRC Section 3306 - TAM

Technical Advice Memorandum - IRC Section 3306

Issue TAM Number
Whether payments made by the taxpayer under the Job Training Partnership Act (JTPA), 29 U.S.C. section 1501-1781 (1982 & Supp. lll 1985), to its members for the performance of services are subject to the provisions of the Federal Unemployment Tax Act (FUTA).

TAM-8748004

8/27/1987

Whether the Band is an instrumentality and wholly owned by the U.S. and, therefore, services performed for it are exempt under the Employment Security Law of the state.

TAM-5910292710A

10/29/1959

Page Last Reviewed or Updated: 06-Mar-2014