Master Federal Tax Manual

Master Federal Tax Manual

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4l4(m))13 A a€œleased employeea€ is treated as the service recipienta#39;s employee for certain purposes, e.g., testing a plana#39;s compliance with the discrimination rules. ( Code Sec. 4l4(n))aquot; 1| 4328. Separate lines of business as separate employers.

Title:Master Federal Tax Manual
Publisher: - 1982

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