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SPIFFs and income tax

Posted: Tue Mar 16, 2010 12:40 am
by Arthur Rubin
Does anyone have a copy of Revenue Ruling 70-337. I know what the IRS wants, but it doesn't seem to be supported by the tax code or regulations, and I'm trying to convince myself that what the IRS wants is legal, even if beneficial to the client.

Re: SPIFFs and income tax

Posted: Tue Mar 16, 2010 1:02 am
by Nikki

Re: SPIFFs and income tax

Posted: Tue Mar 16, 2010 1:03 am
by The Operative

Re: SPIFFs and income tax

Posted: Tue Mar 16, 2010 5:37 am
by Arthur Rubin
Thanks, all.

I'm surprised I haven't seen tax protestors using parts of 26 CFR 31.3121 to claim that their income isn't wages, but perhaps I haven't been paying attention.