1974-520

Type

Rev Rul

Subject

5.04 - Income Received From Independent Contractor (or Subsidiary)

Keywords

Independent Contractor

Income from Independent Contractor

Rent

Year

1974

IRS Link

http://www.taxlinks.com/rulings/1974/revrul74-520.htm

Summary

Interest received from a mortgage loan made to a corporation’s subsidiary disqualifies that subsidiary from qualifying as an independent contractor.

Title

74-520, 1974-2 C.B. 201

Guidance Tags

Rev Rul - 74-520, 1974-2 C.B. 201

Referenced By

8040113

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1974-520

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