Retired agent's termination payments not subject to SECA tax

Cochran, Janine Gould
May 1997
National Underwriter / Life & Health Financial Services;5/19/97, Vol. 101 Issue 20, p32
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.


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