id	author	title	date	pages	extension	mime	words	sentences	flesch	summary	cache	txt
www-irs-gov-3280		Internal Revenue Bulletin: 2014-16 | Internal Revenue Service			.html	text/html	24645	2010	61	This document contains final regulations under section 3504 of the Internal Revenue Code (Code) providing circumstances under which a person (payor) is designated to perform the acts required of an employer and is liable for employment taxes with respect to wages or compensation paid by the payor to individuals performing services for the payor's client pursuant to a service agreement between the payor and the client. The proposed regulations provide rules regarding the employment tax obligations under certain three-party arrangements in which a payor enters into an agreement with the employer (client) to perform the employment tax obligations of the client with regard to wages or compensation paid by the payor to individuals performing services for the client, but the payor does not use the established IRS administrative procedures to request authorization to file employment tax returns and performs other acts for the client.	./cache/www-irs-gov-3280.html	./txt/www-irs-gov-3280.txt