IRC Section 3121 - PLR |
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Private Letter Rulings – IRC Section 3121
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| Issue |
PLR Number |
| Whether worker is an employee of the tribal casino for purposes of FICA, FUTA, and Federal income tax withholding. |
PLR-9345037
8/13/1993
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| Whether an individual is an independent contractor or an employee of the Nation and whether Federal Insurance Contributions Act (FICA), Federal Unemployment Tax Act (FUTA), and Federal income tax apply. |
PLR -9345011
8/11/1993
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| Responsibility for Federal Insurance Contributions Act (FICA) taxes for a casino-style facility located on tribal lands. |
PLR-9043066
8/2/1990
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Page Last Reviewed or Updated: April 08, 2011