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 PDF


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 PDF