TITLE

Retired agent's termination payments not subject to SECA tax

AUTHOR(S)
Cochran, Janine Gould
PUB. DATE
May 1997
SOURCE
National Underwriter / Life & Health Financial Services;5/19/97, Vol. 101 Issue 20, p32
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
Discusses the decision from the Tax Court that termination payments paid to former insurance agent William Jackson were not subject to self-employment tax. Information on Williams' situation; Terms of State Farm Agent's Agreement; Details on the case brought before the Tax Court.
ACCESSION #
9705301764

 

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