United States Government Publishing Office
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United States
National Archives and Records Administration
Office of the Federal Register
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government publication
eng
FR
Regulatory Information
2007_register
executive
2010-09-22
article
Compensation for Labor or Personal Services: Artists and Athletes
Proposed Rules
D09002ee1bdd9f46e
D09002ee1bdd9f4fe
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains proposed changes to existing final regulations regarding the source of compensation for labor or personal services. The proposed changes are needed to clarify the determination of source of compensation of a person, including an artist or athlete, who is compensated for labor or personal services performed at specific events. These proposed regulations affect such an individual.
72 FR 58787
https://www.govinfo.gov/app/details/FR-2007-10-17/E7-20496
E7-20496
fr17oc07-19
RIN 1545-BG57
4830-01-P
REG-114125-07
https://www.govinfo.gov/app/details/FR-2007-10-17/E7-20496
https://www.govinfo.gov/content/pkg/FR-2007-10-17/html/E7-20496.htm
https://www.govinfo.gov/content/pkg/FR-2007-10-17/pdf/E7-20496.pdf
Income Taxes
Reporting and Recordkeeping Requirements
4 p.
58787
58790
72 FR 58787
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BG57
RIN 1545-BG57
Compensation for Labor or Personal Services: Artists and Athletes; Federal Register Vol. 72, Issue
PRORULE
E7-20496
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2008-01-15
REG-114125-07
4830-01-P
E7-20496
Notice of proposed rulemaking.
This document contains proposed changes to existing final regulations regarding the source of compensation for labor or personal services. The proposed changes are needed to clarify the determination of source of compensation of a person, including an artist or athlete, who is compensated for labor or personal services performed at specific events. These proposed regulations affect such an individual.
Written or electronic comments and requests for a public hearing must be received by January 15, 2008.
Concerning the proposed regulations, David Bergkuist at (202) 622-3850; concerning the submissions of comments and requests for a hearing, Regina Johnson at (202) 622-7180 (not toll free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Income taxes:
Labor or personal services compensation; artists and athletes,
http://www.regulations.gov
Federal Register
Vol. 72, no. 200
Office of the Federal Register, National Archives and Records Administration
2007-10-17
continuing
daily
deposited
born digital
247 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2007-10-17
P0b002ee180954488
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0042-1219
0364-1406
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https://www.govinfo.gov/app/details/FR-2007-10-17
https://www.govinfo.gov/content/pkg/FR-2007-10-17/pdf/FR-2007-10-17.pdf
https://www.govinfo.gov/content/pkg/FR-2007-10-17/xml/FR-2007-10-17.xml
fdlp
58753
58989
DGPO
2010-09-22
2023-05-02
FR-2007-10-17
machine generated
eng
FR
FR-2007-10-17
72
200